In Spain, the fight against tax fraud has led to the implementation of the Anti-Fraud Software Law, which establishes new regulations to ensure transparency and traceability in electronic invoicing.
One of the pillars of this law is the mandatory use of certified billing systems, such as Veri*Factu, which meet government requirements.
What is the Software Anti-Fraud Law?
Law 11/2021, better known as the Anti-Fraud Law, establishes measures to combat the use of software that allows the manipulation of accounting and tax data.
Key points include:
- Prohibition of dual-use software: Programs that allow double-counting or deletion of records.
- Mandatory certification: All billing systems must ensure data integrity, retention, accessibility and readability.
- Severe penalties: Companies that fail to comply with these regulations face fines of up to 150,000 euros.
The importance of RD 1619/2012 in the Anti-Fraud Law
Royal Decree 1619/2012, which regulates invoicing obligations, is a fundamental component within the framework of the Anti-Fraud Law.
This decree establishes the criteria that invoices must meet, such as:
- The obligation to issue complete invoices with all required fiscal data.
- The conservation of invoices in a format that guarantees their integrity and legibility during the legally established period.
- The guarantee that the invoices are correlative and reflect the reality of the operations carried out.
The combination of RD 1619/2012 and the Anti-Fraud Law ensures that invoicing systems not only comply with technical requirements, but also with the accounting and tax principles necessary to combat fraud.
What is Veri*Factu?
Veri*Factu is a platform designed to ensure that invoices issued by a company comply with the requirements of the Anti-Fraud Law.
This system ensures that:
- Data is inviolable: Once issued, an invoice cannot be modified or deleted.
- Traceability is ensured: Each operation is recorded with a unique code that allows it to be tracked.
- Comply with regulations: Veri*Factu is certified to meet the specifications established by the Tax Agency.
How should a Veri*Factu system work?
A Veri*Factu compliant system must meet the following characteristics:
Integrity and authenticity
- Use of advanced electronic signatures or similar mechanisms to guarantee that the information has not been altered.
- Generation of a unique and sequential identifier for each invoice.
Traceability and transparency
- Automatic recording of all operations related to the invoice.
- Direct connection with the Tax Agency for the immediate communication of invoices, when necessary.
Access and conservation
- Invoices must be accessible for a period of time established by the regulations (generally 6 years).
- Data should be stored in a format that ensures future readability.
Compatibility
- It must be able to integrate with other business management systems (ERP, CRMs, etc.).
- Frequent updates to adapt to legislative changes.
Benefits of implementing Veri*Factu
In addition to regulatory compliance, using a certified system such as Veri*Factu brings with it several benefits:
- Reduced risk of penalties: Complying with the law avoids costly fines.
- Greater transparency: The systems guarantee total control over invoicing operations.
- Customer confidence: Businesses that use certified tools strengthen their credibility with customers and partners.
- Operational efficiency: Automates processes and minimizes human error.
Conclusion
The implementation of the Anti-Fraud Software Law represents a significant step forward in the fight against tax fraud in Spain.
Systems such as Veri*Factu not only enable companies to comply with regulations, but also improve their efficiency and transparency.
If you have not yet adapted your billing system to these requirements, now is the time to do so.
