The Spanish Authorities submitted to the EU Commission a draft Order developing the technical, functional, and content specifications to be adopted by computer or electronic systems and software supporting the invoicing processes of economic operators and professionals, and the standardization of invoicing record formats.
This draft Order develops the standards for systems known as SIF (Sistemas Informaticos de Facturación) and the use of a Verifactu system – a verifiable invoice issuance system adopted by the Royal Decree 1007/2023 from 5 December 2023 also known as SIF/Verifactu regulation
The objective of this draft Order is also to specify the technical and functional specifications for:
- The submission of information to the Tax Administration.
- Characteristics to be ensured by computer systems to guarantee the principles of integrity, non-alterability, traceability, preservation, accessibility, and readability of invoicing records.
- Characteristics of event records that computerized invoicing systems must have.
- Format, codification, and the structure, content, and format of the registration and cancellation invoicing records.
- Technical and functional specifications that the fingerprint or ‘hash’ and the electronic signature of the invoicing records must have.
- Details regarding the generation of a ‘QR’ code.
The EU Commission and Member States can issue comments until 4 October 2024 that must be considered by the Spanish Authorities to approve a final version of this Order.
