The recent implementation of the Anti-Fraud Law in Spain, together with the regulations derived from Royal Decree 1619/2012 and Ministerial Order HAC/1177/2024, has brought new obligations that directly affect business invoicing processes. Adapting not only guarantees legal compliance, but also strengthens trust and transparency in commercial operations.
💡 This is what your company needs to know:
1️⃣ Inalterability of invoices
Electronic invoices cannot be modified once issued. If errors are detected, they must be corrected through a corrective invoice. The Anti-Fraud Law requires that the integrity of tax documents be maintained unchanged, thus guaranteeing their reliability.
2️⃣ Error correction: What to do depending on the type of error?
- Errors with no impact on the XML: If the error is in the visible data (for example, contact information) and does not affect the XML file, it can be corrected directly on the invoice.
- Errors in the XML: If the error affects the XML file (for example, an incorrect hash), a rectification record must be generated.
- Substantive errors: In case of errors in amounts or tax IDs (NIF), it is necessary to issue a corrective invoice.
3️⃣ Chronological chaining of records
All invoices must be correctly chained in chronological order, including those records that have been rejected. This ensures the complete traceability of each invoice, making audits easier and avoiding compliance problems.
4️⃣ Invoice validation with VERI*FACTU
VERI*FACTU is the key system that validates electronic invoices. It makes it possible to verify their authenticity and integrity, ensuring they meet AEAT specifications before being sent. This system also performs automatic validation of the XML file and guarantees that the data is correct and complete.
5️⃣ Submission deadlines to the AEAT
Invoices must be submitted to the Tax Agency within a maximum of 4 days from issuance. VERI*FACTU ensures that invoices are validated and sent on time, avoiding penalties for delays.
6️⃣ Retention of electronic invoices
By law, electronic invoices must be kept for a minimum of 4 years. VERI*FACTU facilitates the secure and accessible storage of invoices, so you can always consult or submit them if necessary.
7️⃣ Integration with ERP systems: Centralize and simplify
If your company uses a business management system such as Odoo, VERI*FACTU can be integrated seamlessly, centralizing the entire invoicing process and ensuring that invoices are issued and validated correctly. This not only makes legal compliance easier, but also optimizes internal management.
Is your company ready to comply with the Anti-Fraud Law?
At Birtum, as a strategic digitalization partner, we help you integrate solutions such as VERI*FACTU and Odoo, which simplify compliance with the Anti-Fraud Law and optimize your business processes. If you need support to adapt, contact us!
📈 Let’s take the next step toward digitalization and legal compliance together.
