Question 1

Was ist das Verifactu Gesetz und was steckt dahinter?

Accepted Answer

Verifactu refers to a specific type of electronic invoicing system recognized under Spanish law. It is designed to ensure that invoices are issued in a verifiable manner and meet certain technical and functional specifications of the tax authorities. The system aims to improve the integrity, traceability and accessibility of invoicing processes. Key aspects of Verifactu include: 1. Technical specifications: The system must meet specific requirements for the creation, transmission and storage of invoices. This includes the ability to connect to the internet to communicate with the tax administration, manage electronic certificates for authentication and ensure secure transmission of invoice data. 2. Regulatory compliance: Verifactu systems are expected to meet specific design requirements set out in the regulations. This includes maintaining the integrity and immutability of invoice records, ensuring traceability and adhering to the principles of retention and accessibility. 3. Functionality: The system must be able to perform various actions, such as creating invoices in a specific format, managing invoice records and securely transmitting these records electronically to the tax authorities. 4. Independence for multiple users: If a single system is used by multiple taxpayers, it must function as if it were independent for each taxpayer, ensuring separate management of invoice records and compliance with the relevant regulations for each entity.

Question 2

Wer ist von Verifactu betroffen?

Accepted Answer

The Verifactu system affects several stakeholders involved in the invoicing and taxation process in Spain. The main groups affected include: Taxpayers: Companies and individuals who issue invoices must comply with VERI*FACTU regulations. This includes ensuring that their invoicing systems meet the technical specifications and functional requirements set by the tax authorities. Software developers: Companies that develop invoicing software must ensure that their products are compatible with Verifactu requirements. This includes implementing the necessary functions for secure transmission, data integrity and regulatory compliance. Tax Administration: The tax authorities are responsible for monitoring compliance with the Verifactu system. They require that all invoicing systems used by taxpayers comply with the established guidelines, which helps them to monitor and verify compliance with tax regulations more effectively. Accountants and financial experts: Professionals responsible for the accounting and financial reporting of companies need to be familiar with the Verifactu requirements to ensure that their clients' invoicing practices are compliant with the law. Consumers: While consumers are not directly affected by the technical aspects of Verifactu, they benefit from the increased transparency and security in invoicing practices, which can help reduce fraud and ensure proper tax collection.

Question 3

Technische Anforderungen, die die Software erfüllen muss?

Accepted Answer

The software used for the Verifactu system must meet several technical requirements to ensure compliance with the regulations set by the tax authorities.

Key technical specifications include:

1. Internet connection:

The system must be able to connect to the internet to communicate with the electronic services provided by the tax administration for submitting invoice information.

2. Electronic certificate management:

The software must manage electronic certificates for authentication purposes. These certificates are required for secure connection to the tax administration and for creating electronic signatures for invoices and related records.

3. Secure transmission:

The system must be able to transmit invoice records using secure communication protocols. This includes adhering to specific formats, structures, and encoding requirements for the data being sent.

4. XML format for invoices:

The submission of invoice documents to the tax authorities must be done using XML messages that comply with the content and structure defined in the regulations.

5. Flow control mechanism:

The software must implement a flow control mechanism that governs the time interval between submissions and the maximum allowable number of data sets in each submission. This time interval is initially set to 60 seconds.

6. Independence for multiple users: If the software is used by multiple taxpayers, it must operate independently for each taxpayer to ensure separate management of invoice documents and compliance with the relevant regulations for each entity.

7. Data integrity and security:

The system must ensure the integrity and immutability of invoice documents, ensuring accurate and secure data throughout the invoicing process.

8. Traceability:

The software must provide invoice traceability mechanisms that allow for the tracking and verification of all issued invoices and related transactions.

Question 4

Was versteht man unter Betrugsbekämpfung im Steuerbereich (Antifraude)?

Accepted Answer

Anti-fraud in the tax sector, also known as Antifraude, refers to measures aimed at preventing tax evasion and the misuse of invoices. In Spain, companies are required to meet certain requirements to ensure that their invoices are correct and traceable. This is supported by the integration of systems such as the Verifactu system.

Question 5

Wie unterstützt Verifactu bei der Betrugsbekämpfung?

Accepted Answer

Verifactu helps companies to familiarise themselves with the Spanish anti-fraud requirements (Antifraude) and to ensure that all issued invoices comply with the legal requirements. Through real-time verification and certification of invoices, Verifactu meets all the criteria of the Antifraude system and minimises the risk of penalties.

The Verifactu Law in Spain: Timeline,
Requirements and the solution with efsta

What is Verifactu and why is it important?

The Verifactu system and the Ley Antifraude

Important deadlines and requirements for Verifactu

Technical requirements and how efsta supports you

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Complete compliance solution

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Frequently asked questions about the Verifactu regulation and fraud prevention in Spain

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The Verifactu Law in Spain: Timeline,Requirements and the solution with efsta