VERI*FACTU Implementation in SAP
General Information
January 1, 2026 for taxpayers subject to Corporate tax,
July 1, 2026, for the rest of taxpayers.
The resources:
What Is a VERI*FACTU System?
A SIF VERI*FACTU (Sistema de Información de Facturación VERI*FACTU) is a billing system that voluntarily sends invoice records in real time to the AEAT (Agencia Estatal de Administración Tributaria — the Spanish Tax Agency).
Key Characteristics of Operating as VERI*FACTU
According to Article 16 of HAC/1177/2024, to be considered operating as VERI*FACTU, your system must:
- Automatically remit every invoice to AEAT in real time or near real time.
- Use XML format, UTF-8 encoding, and secure communication (e.g., HTTPS + certificate).
- Follow the AEAT’s remission structure (as defined in Annex 4).
- Include a QR code and a phrase like:
“Factura verificable en la sede electrónica de la AEAT”
- Handle flow control (wait t seconds between transmissions or batch up to the limit).
- If there’s a network failure, retry at least once per hour until successful.
- Receive and process the AEAT’s response, including handling partial acceptance or errors.
How to “Activate” VERI*FACTU Mode?
There’s no explicit “activation” API, but per Article 17:
- You simply start sending invoices in the VERI*FACTU format and cadence.
- AEAT will treat you as VERI*FACTU once it receives such transmissions.
- If you later want to stop, you must indicate a “FechaFinVeriFactu” (end date) in your transmission.
Configurations
Invoice Types
According to document category and billing type invoices shall be map to one of the below
- F1 – Standard invoice.
- F2 – Simplified invoice.
- F3 – Invoice in substitution of simplified invoices.
- R1 – Rectified invoice based on law and Article 80.1, 80.2 and 80.6 in the Spanish VAT Law.
- R2 – Rectified invoice based on law and Article 80.3.
- R3 – Rectified invoice based on law and Article 80.4.
- R4 – Rectified invoice based on law and other reasons.
- R5 – Rectified invoice based on simplified invoices.
Tax Code Mapping
Tax Codes shall be mapped to below values
- S1 – Subject and not exempt – Without reverse charge
- S2 – Subject and not exempt – With reverse charge. Known as Inversión del Sujeto Pasivo in Spanish VAT Law
- N1 – Not subject – Articles 7, 14, others
- N2 – Not subject – Due to location rules
Exemptions
Tax Codes subject to exempt shall be mapped to below values.
- E1 – Exempt pursuant to Article 20 of the VAT Law
- E2 – Exempt pursuant to Article 21 of the VAT Law
- E3 – Exempt pursuant to Article 22 of the VAT Law
- E4 – Exempt pursuant to Articles 23 and 24 of the VAT Law
- E5 – Exempt pursuant to Article 25 of the VAT Law
- E6 – Exempt for other reasons
Correction Type
Differentiates between the correction method. Corrective invoices in VeriFactu can be Facturas Rectificativas por Diferencias or Facturas Rectificativas por Sustitución. It is taken from list L3 of the VeriFactu Ministerial Order.
- I – Differences. Used for credit and debit notes. In the case of credit notes the values of the invoice are inverted to reflect the amount being a credit instead of a debit.
- S – Substitution. Used for corrective invoices.
Regime code
Regime code used to identify the type of VAT/IGIC regime to be applied to the invoice. It combines the values of lists L8A and L8B of the VeriFactu Ministerial Order.
- 01 – General regime operation
- 02 – Export
- 03 – Special regime for used goods, art objects, antiques and collectibles
- 04 – Special regime for investment gold
- 05 – Special regime for travel agencies
- 06 – Special regime for VAT/IGIC groups (Advanced Level)
- 07 – Special cash accounting regime
- 08 – Operations subject to a different regime
- 09 – Billing of travel agency services acting as mediators in name and on behalf of others
- 10 – Collection of professional fees or rights on behalf of third parties
- 11 – Business premises rental operations
- 14 – Invoice with pending VAT/IGIC accrual in work certifications for Public Administration
- 15 – Invoice with pending VAT/IGIC accrual in successive tract operations
- 17 – Operation under OSS and IOSS regimes (VAT) / Special regime for retail traders. (IGIC)
- 18 – Equivalence surcharge (VAT) / Special regime for small traders or retailers (IGIC)
- 19 – Operations included in the Special Regime for Agriculture, Livestock and Fisheries
- 20 – Simplified regime (VAT only)
Activities
Document Type Mapping Activity
| Document Category | Billing Type | Invoice Type | Regime |
| M | F2 | F1 | |
| O | B1 | R1 | 02 |
Document Category: SD document category
Billing Type: SD billing type
Invoice Type:
- F1 – Standard invoice.
- F2 – Simplified invoice.
- F3 – Invoice in substitution of simplified invoices.
- R1 – Rectified invoice based on law and Article 80.1, 80.2 and 80.6 in the Spanish VAT Law.
- R2 – Rectified invoice based on law and Article 80.3.
- R3 – Rectified invoice based on law and Article 80.4.
- R4 – Rectified invoice based on law and other reasons.
- R5 – Rectified invoice based on simplified invoices.
Regime:
Valid values are listed in Regime Code
Tax Codes Mapping Activity
| Tax Code | Description | Classification | Regime | InvoiceType For Correction |
| E1 | Output tax + sales equalization tax 3+0,5% | S1 | ||
| Y0 | Output tax on export 0% | E2 | 02 |
Tax Code: Tax Code used in SAP
Description: Description of the tax
Regime:
Specifies the key of the tax regime that applies for certain business transactions with special tax implications. This value is defined based on the tax code.
This value together with the value you may have selected for the Document Type Mapping Customizing activity, are filled into the above-mentioned tags in case the combination of these values are allowed by the tax office. In case the combination is not valid, these values are not filled in the file and the tax agency rejects the document.
InvoiceType For Correction
The value you select for this field will be added in the tag TipoFactura of the XML you send to the Tax Agency.
The value you select for this field will overwrite the value you may have selected in the Document Type Mapping field
| R1 | Corrective Invoice (Error based on law and art. 80 One Two and Six LIVA). |
| R2 | Rectifying Invoice (art. 80.3). |
| R3 | Rectifying Invoice (art. 80.4). |
| R4 | Corrective Invoice (Remainder). |
| R5 | Corrective Invoice in simplified invoices. |
Classification
Identifies if an operation is taxable or non-taxable and the reasons for this.
You can also identify an operation as not relevant for SII.
- S1 – Subject and not exempt – Without reverse charge
- S2 – Subject and not exempt – With reverse charge. Known as Inversión del Sujeto Pasivo in Spanish VAT Law
- N1 – Not subject – Articles 7, 14, others
- N2 – Not subject – Due to location rules