VeriFactu and the Anti-Fraud Act: which software is mandatory in Spain

The Anti-Fraud Act (Act 11/2021) and its implementing regulations require all invoicing software used in Spain to meet requirements of integrity, preservation, accessibility, legibility, traceability and inalterability of records.

What is VeriFactu?

VeriFactu is the Tax Agency (AEAT) system that requires invoicing software to send a record of every invoice issued to the Tax Agency immediately or, at least, to guarantee that the records cannot be tampered with.

Who is obliged?

Every company and freelancer issuing invoices in Spain, regardless of turnover. The obligation applies both to the issuer and to the software manufacturer.

What are the fines for non-compliance?

• Up to €50,000 for each year in which non-certified software is used.
• Up to €150,000 for software manufacturers that do not meet the requirements.

Which software complies with VeriFactu?

The main ERPs on the market (A3, Sage, Holded, Contasol, Anfix) are already adapting. At DPL Asesores we help our clients check that their software complies and, if not, migrate to a certified solution.

Not sure whether your software complies? At DPL Asesores we run a free assessment of your invoicing tool.