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🇪🇸 Spain - Invoicing Specifications (Veri*Factu / Crea y Crece)

Status: 🟡 Pilot Phase (Veri*Factu) | 🔴 Regional Mandates (TicketBAI) Authority: AEAT (Agencia Tributaria) / Haciendas Forales (Basque) Key Concepts: Chained Hash, QR Code, Veri*Factu, TicketBAI.

1. Context & Roadmap

Spain is implementing a dual reform: Anti-fraud technical standards (Veri*Factu) and B2B e-invoicing commercial mandates (Crea y Crece).

DateScopeObligation
ActiveTicketBAIMandatory in Basque Country (since 2022/2024).
Jul 29, 2025SoftwareDevelopers must only sell Veri*Factu compliant software.
Jan 1, 2027Veri*FactuMandatory usage for companies (moved from 2026).
2027+B2B E-InvoicingMandatory e-invoicing (Crea y Crece) for Large Enterprises (likely synced with Veri*Factu).

2. Technical Workflow (Chained Integrity)

The core requirement is Immutability. You cannot modify a record without breaking the cryptographic chain.

flowchart TD
    Inv1[Invoice N-1] -->|Hash| H1
    Inv2[Invoice N] -->|Contains| H1
    Inv2 -->|Hash| H2
    Inv3[Invoice N+1] -->|Contains| H2
    
    subgraph "Record Generation"
    H2 -->|SHA-256| Hash_N
    end
    
    subgraph "Mode Selection"
    Hash_N -->|Mode 1: Veri*Factu| API[Send to AEAT]
    Hash_N -->|Mode 2: Non-Veri*Factu| Sig[Sign XML + Archive]
    end

🧱 Key Components

  1. Chained Hash: Hash(N) = SHA256( Data_N + Hash(N-1) ). This creates a private blockchain.
  2. Veri*Factu Mode: You send the XML record to AEAT instantly. Benefit: No need to sign the XML locally.
  3. Non-Veri*Factu Mode: You keep the record locally. Burden: You MUST sign every XML (XAdES) and archive it securely.
  4. QR Code: Mandatory on the PDF. Encodes the invoice data and a URL to verify it on the AEAT portal.

3. Data Standards & Visuals

A. The XML Record (Alta)

  • Format: Custom XML defined by AEAT (Ordre HAC/1177/2024).
  • Fields: ID (Serie+Num+Date), Type (F1=Normal, F2=Simplified), Breakdown (Tax bases).
  • Software ID: You must include the license/version of Invoicerr issuing the invoice.

B. The QR Code

  • Dimensions: 30x30mm to 40x40mm.
  • Content: URL with parameters (nif, numserie, fecha, importe).
  • Validation: Scanned by the client, it checks against AEAT servers if the invoice exists (in Veri*Factu mode).

4. Regional Exception: TicketBAI (Basque Country)

If the user is fiscally domiciled in the Basque Country (Álava, Guipúzcoa, Biscaye), Veri*Factu does not apply. You must use TicketBAI.

  • Differences:
  • Always send immediately (no "Non-Veri*Factu" mode).
  • Always sign the XML (XAdES).
  • Specific Code: TBAI ID and QR on the invoice.
  • Software: Must be registered in the "Software Garante" registry of the specific province.

5. Implementation Checklist

  • Chaining Engine: Implement the SHA-256 chaining logic. Ensure strict serialization (no gaps allowed).
  • Mode Switch: Allow users to toggle "Send to AEAT" (Veri*Factu) vs "Local Archive" (Non-VF).
  • QR Generator: Generate the QR code with the URL: https://www2.agenciatributaria.es/....
  • Software Statement: As a developer, you must provide a "Responsible Declaration" stating Invoicerr does not allow "phantom invoices".
  • TicketBAI Fork: If targeting Basque clients, build a separate signing/sending module for the 3 provincial Haciendas.

6. Resources