What VeriFactu is and who must comply, in plain language

VeriFactu is a legal requirement about how your invoicing software must behave: each invoice must be recorded so it can't be modified or deleted afterwards without a trace. It's not a tax, not a Tax Agency web page where you type your invoices, and not a program you buy from the Tax Agency. If you use well-known invoicing software, complying will mean switching on an option when the maker ships it. If you invoice with Word, Excel or a PDF you fill in, that's where you'll have to change tools.

What follows is jargon-free and focused on what you actually have to do. Confirm the exact dates with your accountant, as there have been extensions; what doesn't change is the direction: your way of invoicing has to leave a record of every invoice.

What VeriFactu is and what it isn't

It's a verifiable invoicing system. Each invoice generates a record with its key data (issuer, number, date, type, amount and tax due), from which a “hash” is computed and chained to the previous invoice's, and a QR code is added to the invoice. That chain makes it show if someone deletes or tweaks an invoice.

It's not an obligation to send each invoice to the Tax Agency in real time (that's the SII, a different thing, and only for large companies). It doesn't make you invoice differently to your client. And it doesn't stop you making mistakes: corrective invoices are for that. The only thing it prevents is deleting or altering in secret.

Who must comply?

Broadly, freelancers and companies that issue invoices and aren't already in the SII. That is, the vast majority of small businesses and freelancers who invoice today. What matters isn't memorising the date —confirm it with your accountant— but the practical consequence: once it takes effect, your invoicing software has to be compliant. Those on commercial software will get it via the maker's update. Those who invoice “by hand” will have to move to a program that complies.

What you have to do, step by step

Six moves, none urgent if you start now:

1. Look at how you invoice today. If it's a commercial program, ask the maker whether their version is already VeriFactu and what to switch on. It's usually a checkbox.
2. If you invoice by hand, assume you'll change tools. Word, Excel or an editable PDF won't do because they can be rewritten. You'll need a compliant program or a simple custom solution.
3. Clean up your numbering. VeriFactu doesn't get along with gaps and duplicates in your series, because the chain of hashes assumes order. If your numbering is messy, fix it first.
4. Check your tax data. That your clients' tax IDs are correct and that amounts and VAT add up. A compliant program validates this as you issue.
5. Make a test invoice. Issue one with the new system and check the hash and QR appear. Seeing it work with one of your own invoices removes fear better than any explanation.
6. Confirm the date with your accountant. Pin down the deadline that applies to you and set a reminder with margin. Changing calmly costs little; changing on the last day, a lot.

How do I know what applies to me by how I invoice?

It depends on what you invoice with today:

When is it not such a big deal?

If you already use an up-to-date commercial invoicing program, this is a minor change: an update and a checkbox. The noise comes mostly from those who invoice by hand, and even there it's no drama if done in time. What is a mistake is waiting until the last month: not for the fine, but because setting up invoicing in a rush is when the costly errors happen.

And an honesty: VeriFactu doesn't fix your invoicing by itself. If your numbering was a mess or client data was wrong, the system forces you to tidy it, but the tidying is on you. The good part is that, once tidy, it stays tidy.

What mistakes do people usually make?

• Thinking it's a tax or a Tax Agency website. There's nothing to type on any page: it's your program that complies.
• Leaving it to the last day. With margin it's a checkbox; in a rush it's an error waiting to happen.
• Ignoring the numbering. Starting with gaps and duplicates is starting with a broken chain.
• Thinking a small freelancer needs a huge program. Complying fits in something as simple as what you already use, done properly.

Frequently asked questions

Is VeriFactu a new tax?

No. You pay nothing for VeriFactu and there's no website where you type your invoices. It's a requirement about how your invoicing software must behave: recording each invoice and not letting you delete or alter it without a trace.

I invoice with Excel, does it count?

No, once the rule is in force. An Excel or Word can be rewritten, which is exactly what VeriFactu wants to avoid. You'll need a compliant invoicing program or a simple custom solution that records and seals each invoice.

From when is it mandatory?

There have been extensions, so confirm the exact date with your accountant for your case (freelancer or company). What doesn't change is that, once in force, your way of invoicing has to leave a record of every invoice.

I use a normal invoicing program, do I have to do anything?

Little: wait for the maker to ship the VeriFactu version and switch it on, usually a checkbox. It also helps to have clean numbering and correct client data so validation doesn't raise warnings.