Spain publishes the Veri*factu technical specifications (Orden HAC/1177/2024)

What changed in detail

Orden HAC/1177/2024, de 17 de octubre, was published in the BOE (no. 260) on 28 October 2024. Its single final provision puts it in force the following day, 29 October 2024, subject to the application dates in final provision four of Real Decreto 1007/2023.

Article 1 states that the order details the technical, functional and content aspects of the invoicing-software regulation approved by Real Decreto 1007/2023. The order covers:

• the content and XML format of the invoicing records for issue and cancellation;
• the chaining of records by a fingerprint (huella, a hash of each record linked to the previous one);
• the electronic signature of records by systems that do not operate in the VERI*FACTU mode;
• the event log those systems must keep;
• the specifications of the QR code and of the “VERI*FACTU” verification phrase printed on invoices;
• the specifications for sending records to the Agencia Tributaria (AEAT) in the VERI*FACTU mode;
• the content of the producer’s statement of conformity (declaración responsable).

What it means

The order is still in force and is the specification software vendors build against. Its publication started the clock for producers: under final provision four of Real Decreto 1007/2023, as amended by Real Decreto 254/2025, they had to offer adapted products within nine months, by 29 July 2025.

The taxpayer deadlines moved twice after this order. Real Decreto-ley 15/2025 sets them at 1 January 2027 for corporate income taxpayers and 1 July 2027 for others, and a further deferral to October 2028 has been announced but not yet enacted. The announced follow-up reform would also change some technical aspects, so check for later amendments to this order before relying on a field-level detail.