Implement Spain's VERI*FACTU invoicing-record requirements (Reglamento RRSIF, RD 1007/2023) in a billing system

Steps

1. Confirm which compliance modality applies: the AEAT's regulation (Reglamento de los Sistemas Informáticos de Facturación, RRSIF, approved by Real Decreto 1007/2023 of 5 December, also known as the Reglamento VERI*FACTU) recognizes two valid modalities — the VERI*FACTU modality and the modality of retaining invoicing records in the issuer's own system ('modalidad NO VERI*FACTU').
2. Generate a 'Registro de facturación de alta' for every invoice and a 'Registro de facturación de anulación' for every cancellation, structured with the single format and record design defined in the regulation's technical annex.
3. Implement the required security feature: each invoicing record must carry a Hash code, and the AEAT states this hash is produced by taking parts of the immediately preceding invoicing record ('un código Hash para cuya producción se toman partes del registro de facturación inmediatamente anterior'), chaining records together.
4. If operating in the NO VERI*FACTU modality, additionally apply an electronic signature to each record and maintain a system 'registro de eventos' (event log) kept under security requirements analogous to those for the invoicing records themselves.
5. Add a QR code to every invoice, complete or simplified ('todas las facturas ya sean completas o simplificadas, deberán incorporar un código QR'); in VERI*FACTU mode the QR lets the recipient validate the invoice fiscally, in NO VERI*FACTU mode it is used to report the invoice to the tax authorities.
6. Build the system's mandatory online export capability, since the AEAT requires that 'todos los sistemas informáticos de facturación producidos y comercializados deberán tener capacidad de exportar y transmitir en línea los registros de facturación.'