Frequently Asked Questions about Veri*factu and Invoicing Computer Systems
The certification of Invoicing Computer Systems (SIF) has emerged as a key topic since the implementation of the Anti-Fraud Law in Spain (Law 11/2021). Companies that use invoicing software must familiarize themselves with this regulation to ensure tax compliance and avoid penalties. In this article, we will answer the most frequently asked questions about Veri*factu and the certification of SIFs, based on the official guidelines of the Tax Agency.
What is Veri*factu and why is it relevant?
Veri*factu sets out the requirements that the computer or electronic systems and programs used in invoicing processes must meet. This framework aims to guarantee integrity, preservation, accessibility, legibility, traceability and inalterability of invoicing records, providing greater transparency in economic transactions and preventing tax fraud.
Since the regulation came into force, the invoicing systems used must be certified by means of a Responsible Declaration, issued by the producer or developer.
Common Questions about SIF Certification
1. How is an Invoicing Computer System certified?
SIF certification is carried out by means of a Responsible Declaration issued by the producer itself. This means that the developer or manufacturer ensures that its software complies with the legal provisions, including article 29.2.j) of the General Tax Law and the Regulation on Requirements for Invoicing Computer Systems (RRSIF), approved by Royal Decree 1007/2023.
The Responsible Declaration must:
Be in writing and be visible in each version of the computer system.
Be accessible to both the customer and the distributor at the time of acquisition.
Key note: A certification process by an external body is not necessary. It is an internal procedure that falls directly on the producer.
2. Is it mandatory to certify each version of a SIF?
Yes. Each version of a SIF, regardless of the modifications it includes, must be certified individually. This ensures that each version meets the legal requirements in force.
For example, if a developer releases a new update, it must issue a new Responsible Declaration certifying that this version meets the standards.
3. Who is responsible for issuing the certification?
The responsibility for issuing the certification rests exclusively with the SIF producer. However, distributors who are not manufacturers must ensure that the SIFs they distribute are duly certified.
If you do not certify the products you market, you could incur the liabilities set out in article 201 bis of the General Tax Law.
4. Does an invoicing product need prior registration to be marketed?
No. The regulation does not require prior registration of SIFs before their marketing. What is essential is that they are properly certified by means of a Responsible Declaration.
5. Must the certification be available inside and outside the SIF?
Yes. The certification must be accessible in the following ways:
Internally in the computer system itself, for example, through an option in the help menu.
Externally, so that it can be reviewed by potential customers or distributors before acquiring the SIF. It can be provided in physical format (such as a PDF document) or digital format, accessible over the Internet.
This ease of access ensures transparency in regulatory compliance.
6. What happens if a customer does not update their SIF to a version compatible with the regulation?
In this case, the responsibility falls on the customer. Producers are obliged to provide support only for the versions adapted to the regulation in force. From the moment the transitional periods of the regulation have ended, all systems that do not comply will cease to be legal.
7. Must extensions or modifications to an original SIF be certified?
Any modification or extension made to a SIF by third parties must also include its own certification. For example:
If a company adds new functionalities to the original system, it must issue a Responsible Declaration for that extension.
If the user makes internal modifications, it will be their responsibility to issue the corresponding certification.
8. What data must the Responsible Declaration include?
The Regulation requires that the Responsible Declaration contain:
Information about the computer system, describing its composition, functionalities and installation characteristics.
Identification and contact details of the producer.
Date and place of issue of the certification.
Detailed examples that serve as a guide can be found on the Tax Agency’s electronic headquarters.
Improving Transparency through Veri*factu
The implementation of Veri*factu and the certification of Invoicing Computer Systems represent a significant step forward in the fight against tax fraud. By adapting to this regulation, companies not only meet their legal obligations, but also gain trust and credibility with customers and tax authorities.
If you are a producer, distributor or user of invoicing systems, make sure your systems meet the new requirements. Implementing these measures today will let you operate with peace of mind tomorrow.
Looking to comply with TicketBAI and Veri*factu easily? As an official Odoo partner in Spain, we help you optimize your invoicing and prepare your business for the future. Contact us!
If you still have any doubts, we recommend visiting the official page of the Spanish Tax Agency.
Source: Frequently asked questions (FAQ)
