What Is Veri*Factu?

VeriFactu is “the regulation that establishes the requirements that must be adopted by IT or electronic systems and programs that support billing processes for businesses and professionals, and the standardization of billing record formats.”

This regulation requires SIF systems to generate and store or send to the Tax Agency a Billing Record (RF) at the moment the invoice is issued. This record incorporates security and control measures such as:

• A digital fingerprint (hash).
• Inclusion of information from the previous record (ensuring no gaps or omissions exist).
• When applicable, electronic signature of the issuer.

The regulation also requires SIF systems to include a QR code on the issued invoice, whose scanning (e.g., with a mobile phone) allows the invoice recipient to send certain data to the Tax Agency for verification or later inspection.

With VeriFactu, the only change is that the Tax Agency will know all income from professionals — it does NOT alter their current tax obligations.