Verifactu vs non-Verifactu billing systems: differences and how to choose

Verifactu vs non-Verifactu billing systems: differences and how to choose

Spain's anti-fraud regulation requires computerised billing systems (SIF) to guarantee the integrity, retention, traceability and unalterability of invoicing records. To comply, the rules offer two modes a business must choose between: Verifactu and non-Verifactu systems.

What a Verifactu system is

A Verifactu system automatically sends each invoicing record to the Spanish Tax Agency (AEAT) the moment it is generated. The authority receives the data in real time.

Advantages:

• Fewer technical requirements: because records are transmitted, the software does not need to keep certain heavier local safeguards.
• Reduced obligations for reinforced local retention functions.
• Invoices carry the note "Invoice verifiable at the AEAT electronic office" alongside the QR code.

What a non-Verifactu system is

A non-Verifactu system does not continuously send records to the AEAT; it stores them locally. In exchange, it must meet stricter requirements:

• An event log documenting every system occurrence.
• Reinforced guarantees of unalterability and retention throughout the legal periods.
• Availability to the authority upon request.

How to choose

• For most SMEs and freelancers, Verifactu simplifies compliance: lighter technical burden and the reassurance that the AEAT already holds the records.
• Businesses with high volumes, offline needs or policies against real-time data sharing may prefer non-Verifactu, accepting higher technical demands.

Conclusion

Choosing between Verifactu and non-Verifactu is significant: it sets your software's technical obligations and the flow of information with the tax authority. For most businesses, Verifactu is the simplest, safest option. With Invoseal, both modes comply with the regulation effortlessly.