For years, tax digitalization in Spain has progressed with the aim of enhancing transparency and tax control. In this context, Veri*factu emerges as a central element in the anti-fraud strategy of the State Tax Administration Agency (AEAT). This initiative, which requires that invoices issued by companies located in much of the national territory be generated and automatically sent to the AEAT through certified computer systems, seeks to ensure greater traceability and transparency, thus strengthening the fight against tax fraud.

With the law coming into effect, Avantio offers its users a module compatible with Veri*factu, adapted to the new invoicing structure and designed to integrate seamlessly into their daily operations.

It is a system regulated by the Law 11/2021, whose purpose is for electronic invoices to be generated, stored, and transmitted in an unalterable, readable, accessible, and verifiable manner. Once activated, any issued invoice is automatically sent to the AEAT and cannot be modified or deleted.

Compliance with this regulation will be mandatory for all companies operating in Spain, except in territories with their own regulations, such as the Basque Country and Navarre.

Companies established in Spain, including those issuing invoices on behalf of owners or self-invoicing.

Once enabled, Property Managers (PMs) will have a direct integration between Avantio and the AEAT, allowing for the automatic sending of invoices to the Tax Office from the system.

PMs can access the Veri*factu Export section, located in the Accounting area of the VRMS. From there, they can manage their submissions and check the status of invoices both in the general list and the owner's list.

The module covers all the modalities required by the AEAT, including:

When issuing an invoice on behalf of the owner or generating a self-invoice, the system requires selecting the legal representative's business name. This must be an entity with contractual authorization to issue invoices on behalf of the property or service owner.

During issuance, the VRMS system will display a dropdown with all registered entities, prioritizing by default the one configured as primary. This selection is mandatory and ensures the legal validity of the document before the AEAT.

In the case of a self-invoice, the representative is always the invoice recipient, and the field is completed automatically.

Example of Representative Selection

In the invoice issuance form on behalf of the owner, the system requires selecting the representative's business name. This information is mandatory and appears as shown in this image click

For more details, consult the documentation on:

Invoicing on Behalf of the Owner

Self-Invoice

The system checks the following aspects before allowing the issuance of an invoice:

If any mandatory data is missing, the issuance will be blocked until corrected.

Available in the left side menu, in the Templates → Accounting Documents section. They include all fields required by regulations, as well as the QR code for verification.

Tip: although they are editable, the system will prevent saving versions that omit mandatory fields. Therefore, it is recommended not to make unnecessary modifications.

To start using Veri*factu, it is necessary to follow an activation process that ensures the system's technical and legal compliance. Below are the steps required to correctly complete this procedure:

Tip: check here for general information about the new invoicing structure.

To check:

Go to the left side menu and click on Accounting.

Then, select Export data.

Next, choose the option Verifactu electronic invoicing. click

What happens next?

Once activated, the system will automatically send invoices to the AEAT at the time of issuance.

According to the current tax regulations in Spain, an issued invoice cannot be deleted or modified. For this reason, the system must ensure the integrity of the records, guaranteeing their unalterability and preservation.
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To comply with the Veri*factu regulations and ensure the authenticity and integrity of electronic invoices, it is mandatory for the company to have a valid electronic certificate that allows the digital signing of issued documents.

An electronic certificate is a digital document that securely identifies a natural or legal person and allows electronic documents to be signed with full legal validity. This signature ensures that the invoice has not been altered and that its origin is verifiable by the Tax Agency.

The most common issuing entity in Spain is the Fábrica Nacional de Moneda y Timbre (FNMT), through its Electronic Headquarters.

This step is essential for the system to generate and send digitally signed invoices to the AEAT, in accordance with the technical and legal requirements of the Veri*factu scheme.

Before contacting the support team to activate the module, make sure you meet the following technical and tax requirements:

Tip: for more details on each point, check this guide.

After activating the Veri*factu module, it is crucial to understand how to issue valid invoices, review their status, and manage errors to comply with AEAT requirements.

The following diagram shows the complete process of issuing and validating invoices in the VRMS system, adapted to the requirements of the Veri*factu regulations. This flow is key to understanding how and when the different parties (company, owner, AEAT) are involved and what implications each type of response has on the visibility of the invoice and its fiscal validity.

For a better understanding of how an invoice is composed according to the Veri*factu scheme, you can review the reading Invoice by Item Scheme. This resource shows the key elements that make up each invoice and their relationship with the AEAT's technical requirements.

To ensure compliance with the Veri*factu regulations, the VRMS system incorporates automatic validation mechanisms for both the sender's and the recipient's invoice data. These controls are applied before issuance and are designed to prevent errors that could prevent the invoice from being accepted by the Tax Agency.

In the case of the sender (whether company or owner), the mandatory fields and their respective validations are as follows:

Additionally, if the recipient is a company or self-employed, the system will also require the completion of the corresponding fiscal fields. In the case of individual customers, this data is not required unless opting to issue a standard invoice instead of a simplified one.

The system will indicate the status With Errors or Failed. In both cases, the PM can review the error details, correct them, and retry sending from the invoice list or the Veri*factu export section.

No. Once the Veri*factu module is activated, all invoices issued through the system are automatically sent to the AEAT, with no option for individual selection.

Proforma invoices and receipts are not included in the sending process to the AEAT, as they are not considered valid fiscal documents. However, they are still subject to the editing restrictions of the new invoicing system.

The system shows three possible statuses: Sent, With Errors, and Failed. This information is available in the invoice list, owner list, or in the Veri*factu export section within the Accounting module.

An already issued invoice cannot be edited or deleted. In these cases, a credit note must be generated for the total amount of the original invoice and then a new invoice with the corrected data must be issued. This operation is also recorded and sent to the AEAT, ensuring the required fiscal traceability.

No. Once activated, the module remains operational and cannot be selectively deactivated. All invoices generated under the new system will be automatically sent to the AEAT, in accordance with current regulations. Any need for exclusion must be resolved through other legal mechanisms, such as issuing outside the system or invoicing in another environment.

The system will block the issuance of the invoice and indicate a validation error. The VAT type configuration must be reviewed and modified from the fiscal profile of the customer or owner, ensuring that the code and regime applied are within those allowed by the AEAT. You can consult the compatible VAT types in the documentation on the invoice by item scheme.