Implement Spain's Veri*factu-compliant invoicing software ahead of its mandatory rollout

Steps

1. Determine whether the business is exempt because it already participates in SII (Suministro Inmediato de Información) real-time VAT ledger reporting, since SII filers are not subject to Veri*factu
2. Choose whether the invoicing system will operate as a 'VeriFactu system' (real-time submission of each invoice record to AEAT) or as a non-VeriFactu SIF (which instead requires electronically signing every invoice record and making it available on request)
3. Implement chained hashing of sequential invoice records and generate the mandatory QR code on every issued invoice
4. For VeriFactu-mode systems, submit each invoice record to AEAT's API and test connectivity against AEAT's sandbox/pre-production environment before go-live
5. Track the phased mandatory-adoption dates for your taxpayer category (corporate income tax filers first, self-employed individuals later) to confirm compliance before the applicable deadline