VERI*FACTU is not just a new feature in invoicing software.
It is a change in the way computer systems must handle invoicing records in Spain.
For autónomos (self-employed workers) and small businesses, the topic is therefore first and foremost a software one.
The problem is not only the invoice
Spanish regulations set requirements for the computer systems used in invoicing processes.
In particular, these systems must guarantee properties such as:
- the integrity of records;
- their retention;
- their accessibility;
- their traceability;
- their legibility;
- their immutability.
The goal is notably to prevent an invoice from being modified or deleted without leaving a trace.
What is VERI*FACTU?
VERI*FACTU refers to an operating mode in which invoicing systems send invoicing records to the AEAT (the Spanish tax agency) in accordance with the applicable requirements.
The regulation also provides for a QR code that makes it possible, among other things, to verify certain information related to the invoice.
So it is not simply:
“sending a PDF invoice to Hacienda”.
The topic concerns how the software works internally.
Why autónomos should care
An autónomo may run a perfectly simple business.
A few customers.
A few invoices a month.
Basic invoicing software.
But if that software does not meet the regulatory requirements, the issue is not the volume of business.
It is the tool used to manage invoicing.
That is why choosing the software becomes important.
Software has to become more reliable
A good invoicing system should not allow history to be modified silently.
It must be able to explain:
Invoice created
↓
Record generated
↓
Modification / correction
↓
New record
↓
Traceability preservedThis logic is very different from a simple database in which a row can be edited directly.
And that is precisely where compliance becomes a software architecture topic.
VERI*FACTU and AI
AI obviously does not replace regulatory obligations.
It can, however, be used around the system.
For example:
- reading a supplier invoice;
- extracting the data;
- identifying a customer;
- suggesting a category;
- detecting an inconsistency;
- preparing an invoice;
- looking up information.
But the final data must be recorded in a system that complies with the applicable rules.
AI can therefore speed up the work.
It must not bypass the compliance system.
What I would check now
For an autónomo, the questions to ask your software vendor are fairly simple:
- Does my software meet the applicable requirements?
- Which operating mode does it use?
- Are records traceable?
- How are corrections handled?
- Does the system handle the required elements, such as the QR code?
- How is data retained?
- What happens if I switch software?
These are much more important questions than:
“Does the software have a nice interface?”
The real opportunity
As with e-invoicing in France, a regulatory constraint can become an opportunity to modernise tools.
Modern invoicing software should not only produce invoices.
It should reduce data entry, automate repetitive tasks and provide reliable information.
Compliance is the minimum.
Automation is what can genuinely save the business time.
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