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Spain Issues Order HAC/1177/2024 on Veri*Factu Invoicing Specs

On 17 October 2024, Spain released Order HAC/1177/2024, specifying technical standards for computer and electronic invoicing systems (SIF) in compliance with the Veri*Factu law (Royal Decree 1007/2023) and existing invoicing obligations (Royal Decree 1619/2012).

Businesses can use either certified invoicing systems or commercial software that meets these standards, to submit invoices to the Spanish Tax Authority (AEAT). Compliant systems will be classified as “Veri*Factu” or “verifiable invoicing systems.”

The order introduces minor updates, detailing technical, functional, and content standards to ensure uniformity and compatibility of invoicing systems with Spanish regulatory requirements, thereby enhancing data consistency and transparency in tax reporting. Importantly, this order does not change the implementation timeline established by Royal Decree 1007/2023.

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