What is this page about: What VeriFactu is, how to authorise Light to issue invoices on your behalf, and what changes on your Spanish invoices once you are registered. This article covers what is specific to VeriFactu. The wizard, registration statuses and EDIFACT codes are the same everywhere and are explained in E-invoicing in Light.
On this page
- At a glance
- What is VeriFactu?
- The two modes
- Getting registered
- What you need to fill in
- Document rules
- Credit notes
- Limits
- FAQ and troubleshooting
- Related articles
At a glance
| Item | Detail |
|---|---|
| Country | Spain |
| Kind of network | Reporting. The record goes to the tax authority, not to your customer |
| Set up yourself | Yes, by signing an authorisation |
| Sending / receiving | Submitting to AEAT only |
| Address issued | None. VeriFactu has no e-invoice address or EAS code |
What is VeriFactu?
VeriFactu is the Spanish anti-fraud invoicing regime run by the AEAT. Its purpose is to make invoices tamper-evident: every invoice a company issues has to become a record that is cryptographically chained to the one before it and carries a QR code, so that altering an invoice after the fact is detectable.
It is reporting, not delivery. Your customer receives their invoice exactly as before, because Light emails them the PDF, now carrying the required QR code. What goes to the tax authority is the record.
Because nothing is delivered over a network, your entity never gets an e-invoice address or EAS code. To send invoices to customers in other EU countries, use Peppol. A Spanish entity can hold both.
The two modes
Spanish law lets a company operate under one of two modes. Both require the hash chain, the QR code and a compliant PDF. The difference is what happens with the records.
| Requirement | VeriFactu | No VeriFactu |
|---|---|---|
| Records sent to AEAT | Yes, in near real time | No, only if AEAT asks |
| Additional requirement | None | Each record must be digitally signed and stored locally |
| QR code and hash chain | Required | Required |
| Registration | Required | Required |
The invoice itself is identical either way. Which mode applies to your company is a decision for your Spanish tax advisor, not something you configure per invoice.
Getting registered
Registering for VeriFactu means formally authorising Light to issue invoices on your behalf. Spanish law requires this before any invoice can be submitted, and it takes the form of a signed representation agreement (apoderamiento).
This is a different thing from Peppol's document upload. You are not proving you own an address, you are granting a legal power.
- Make sure the entity's country is Spain and its VAT number (NIF) is filled in
- Open the entity, and in the E-invoicing section click + Add
- Choose VeriFactu, then select a Provider and a Registration type (Sending only, or Sending and receiving)
- The wizard gives you a link ("Open registration page"). Open it, and it takes you to our provider's secure signing page rather than to a Light form
- On that page, your legal representative signs the agreement and completes identity verification as the provider's page requires
- You can issue invoices as soon as the provider confirms the signature. The registration status moves through Created, Pending verification, Processing, then Active
The details required to register are the company name, NIF and address, plus the legal representative's full name, government ID type and number, and address. A sole trader (autónomo) only needs their own details.
The documents you upload are reviewed afterwards, normally within 72 hours. If the documents are unusable, an illegible ID for example, the registration shows an Error status instead of Active. If that happens, the next invoice you try to issue will be rejected by AEAT. Make sure the ID you upload is clear.
Light never sees or stores the signing documents, because they go directly to the provider's page.
What you need to fill in
On your entity
| Field | Notes |
|---|---|
| Country, set to Spain | |
| VAT number (NIF) | |
| Address | Required for the authorisation |
| Business registration number | Needed before you can send |
| Provider | Chosen when adding VeriFactu in the wizard |
| Registration type | Sending only, or Sending and receiving |
Plus, on the signing page: your legal representative's name, ID type and number, and address.
On each customer
| Field | Notes |
|---|---|
| VAT number | Required |
| Business registration number | Required |
| Billing address | Required |
There is no e-invoice network, EAS code or e-invoice address to set on a customer for VeriFactu, because nothing is being routed to them.
Document rules
Document numbers. No format requirement. Note, though, that the hash chain means invoices are linked in issue order, so a compliant sequence matters for the same reason it always has.
Tax codes. Every tax code used needs an EDIFACT code, as on every network. What is different here is that you do not need to configure Spanish tax classification codes yourself. AEAT requires several coded fields per line, covering the operation class, the exemption reason and the applicable regime, and all of them are derived automatically from the EDIFACT code you have already set.
| EDIFACT code | Becomes |
|---|---|
| S, standard rate | Subject to VAT, ordinary regime |
| Z, zero rated | Subject to VAT |
| AE, reverse charge | Subject, reverse charge |
| G, export | Exempt, export regime |
| K, intra-community supply | Exempt, intra-community |
| E, exempt | Exempt |
| O, outside scope | Not subject to VAT |
The QR code and hash chain are added for you and appear on the PDF your customer receives. You do not configure them.
Credit notes
Credit notes are submitted as rectified invoices under the general correction reason. If you link the credit note to the original invoice in Light, that reference is carried through to AEAT.
Unlike Greek myDATA, there is no need to wait for the original invoice to be accepted first.
Limits
- Reporting only. VeriFactu does not deliver to your customer and does not receive supplier invoices.
- Spanish entities only. It will not appear in the wizard for an entity in another country.
- Signing happens off-platform. The agreement is signed on our provider's page, so we cannot complete it for you or resend the documents on your behalf.
FAQ and troubleshooting
Does my customer receive anything over VeriFactu?
No. They get their invoice exactly as before, as a PDF, now carrying a QR code. VeriFactu is between you and AEAT.
Why does my entity not have an e-invoice address after registering?
Because there is nothing to address. VeriFactu is a reporting regime, not a delivery network.
Can I start invoicing straight after signing?
Yes, once the registration reaches Active. The status moves through Created, Pending verification, Processing, then Active automatically after signing. If a document can't be read, the registration shows Error instead.
My invoices are suddenly being rejected by AEAT.
Check whether your registration shows an Error status. Contact support, because the usual cause is an unclear ID upload.
Which mode am I in, VeriFactu or No VeriFactu?
That is determined by how your company is set up with AEAT. Ask your Spanish tax advisor, because the invoice Light produces is the same either way.
Do I need to set Spanish tax codes on my tax codes?
No. Set the EDIFACT code and the Spanish classifications are derived from it.
Can a Spanish entity also use Peppol?
Yes, and it often should. VeriFactu handles the Spanish reporting obligation, and Peppol handles delivering invoices to customers who need them electronically.