VERI*FACTU explained: what it is and how to comply in your store

If you sell online from Spain, you have probably heard of VERI*FACTU. It is the new verifiable invoicing framework driven by the Spanish tax agency (AEAT) to ensure that invoices issued by companies and freelancers are complete, traceable and tamper-proof. In this article we explain, in plain language, what it is, who it affects and what it means technically for an online store. This is not tax advice: for your specific case, always consult your accountant.

What VERI*FACTU is

VERI*FACTU is part of the regulatory development of Spain's Anti-Fraud Law. The core idea is that invoicing software generates a record for every invoice, and that those records cannot be altered or deleted without leaving a trace. The name refers to systems that voluntarily send those records to the AEAT: when a system transmits the information to the tax authority, it is considered a verifiable invoice issuing system, or VERI*FACTU.

The goal is twofold: to hinder dual-use software (the kind that lets sales be hidden) and to give the administration a reliable picture of economic activity. For the honest merchant, when it is well implemented, daily life barely changes: you invoice as always, but with an engine that complies underneath.

Who it affects

Broadly, the framework affects companies and freelancers who issue invoices and use computerized invoicing systems, with some particularities and exclusions. Several nuances are worth keeping in mind:

• Those already in the VAT Immediate Supply of Information (SII) follow their own circuit and fall outside this specific regime.
• The entry-into-force dates and adaptation deadlines have been set out by regulation; always check the calendar that applies to your situation in official sources.
• Responsibility falls both on whoever issues the invoice and on the software manufacturer, who must guarantee that their system meets the requirements.

The point is not just to issue the invoice, but to be able to prove at any moment that it has not been altered since it was created.

What technical requirements it involves

Beyond the fine print, VERI*FACTU translates into concrete technical principles that your invoicing system must meet. These are the most relevant for an online store:

Chained invoicing records

Each invoice generates a record that incorporates a fingerprint (hash) of the previous record, forming a chain. If someone tried to modify or delete an intermediate invoice, the chain would break and the change would be detectable. It is the same chained-integrity principle used in other fields to guarantee that a sequence has not been touched.

Integrity, traceability and retention

Records must be unalterable, reliably time-stamped and retained. The system must prevent silent deletions: any correction is made through cancellation or rectification records, never by overwriting the original.

Fingerprint, signature and QR code

Invoices carry a QR code that allows verification, and records include a fingerprint and, depending on the case, a signature. In the transmission mode, the system sends the records to the AEAT; in the non-VERI*FACTU mode, they are kept signed and available to the administration.

Event log

The system must keep an event log documenting relevant operations (start-ups, anomalies, exports), so that there is an audit trail of what has happened in the invoicing software.

How to comply in an online store

For an ecommerce, the good news is that almost all of this is the software's responsibility, not yours. What matters is choosing a platform that takes invoicing seriously and does not treat it as an afterthought. When evaluating your solution, check that it:

• Generates chained records automatically on every sale, with no manual steps.
• Calculates taxes correctly by country and product type, so the invoice base is right from the source.
• Includes the QR code and the mandatory data on the invoice your customer receives.
• Retains records and does not allow destructive edits.
• Keeps the system updated as the regulation evolves.

At InAI Shop we build multi-tenant online stores on the Cloudflare edge with invoicing built in from the start: catalog, checkout with Stripe, automatic tax calculation and invoicing designed for the VERI*FACTU framework, in six languages and with your own domain. The idea is that you can focus on selling while the tax side fits underneath, without relying on fragile integrations bolted on at the last minute.

VERI*FACTU does not have to be a headache: understood well, it is a guarantee that your invoicing is solid and verifiable. Find out which calendar applies to you, lean on your accountant for tax decisions, and choose a platform that solves the technical part for you.