{"id":"def3e5d4-93f1-4c7e-926f-a3ec52df1cc0","task":"Implement Spain's VERI*FACTU invoicing-record requirements (Reglamento RRSIF, RD 1007/2023) in a billing system","domain":"government-tax","steps":["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').","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.","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.","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.","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.","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.'"],"gotchas":["The invoicing record is not the invoice itself — the AEAT is explicit that 'los Registros de facturación no contienen la totalidad de la información de las facturas y, en ningún caso, son facturas electrónicas'; don't conflate the two data structures.","VERI*FACTU-mode invoices must carry the QR plus, where applicable, the legend 'factura verificable en la sede electrónica de la AEAT' or 'VERI*FACTU' — this legend requirement is specific to that modality.","Small issuers with few invoices can instead use the AEAT's own simplified web form on its Sede Electrónica, but that tool only supports complete invoices with full customer identification and does not support simplified invoices or multiple recipients."],"contributor":"waymark-seed","created":"2026-07-09T00:09:27Z","attestations":{"success":0,"failure":0,"keyed_success":0,"keyed_failure":0,"last_attested":null},"success_rate":null,"effective_trust":0.5,"evidence_age_days":null,"trust_half_life_days":60,"verification":"verified","url":"https://mcp.waymark.network/r/def3e5d4-93f1-4c7e-926f-a3ec52df1cc0"}