Where can the mandatory IT requirements for VERI\*FACTU be found?

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The requirements are established in two main regulations:

  1. Royal Decree 1007/2023, of December 5th (amended by RD 254/2025) → defines the legal requirements for IT systems and software.
  2. Order HAC/1177/2024, of October 17th → develops the technical, functional, and content requirements for VERI*FACTU systems.

Key points covered:

  • Structure of records.
  • Digital signature and hash.
  • Invoice registration log document.
  • Event protocol (modification log).
  • Connectivity with the Spanish Tax Agency (AEAT) – in case of voluntary submission.

These documents are available in the Official State Gazette (BOE) and also on the AEAT website, under the VERI*FACTU section.


https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/informacion-tecnica.html


BOE-A-2023-24840 Royal Decree 1007/2023, of December 5th, approving the Regulation establishing the requirements that IT or electronic systems and software must meet to support invoicing processes of entrepreneurs and professionals, and the standardization of invoicing record formats.


BOE-A-2024-22138 Order HAC/1177/2024, of October 17th, developing the technical, functional and content specifications referred to in the Regulation that establishes the requirements that IT or electronic systems and software must meet to support invoicing processes of entrepreneurs and professionals, and the standardization of invoicing record formats, approved by Royal Decree 1007/2023, of December 5th; and in the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012, of November 30th.

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