The chained hashes mean any later alteration breaks the chain and becomes detectable, which is why mistakes are not fixed by editing records: you issue a corrective invoice or a cancellation record, depending on the case. The full mechanics are explained in our guide what is Verifactu.
In practice, the invoicing software generates the record automatically, with nothing extra for you to do. It applies to autónomos and companies in Spain's common territory that invoice with software; depending on the mode, the software sends the records to the tax agency right away or keeps them under additional requirements.
The classic mistake is trying to fix an invoice already issued by changing a detail by hand, such as the client's NIF or an amount. Under Verifactu that is not how it works: if the invoice should not exist, it is cancelled; if it had an error, it is corrected with another invoice that is also recorded.
It is linked to the corrective invoice, the QR code and the record book of issued invoices; in the Basque Country the equivalent is TicketBAI. In kontora every invoice you issue generates its registro de facturación with the chained hash and the QR.
Guides that use this term
- Factura rectificativa (corrective invoice) in Spain: when it is mandatory, how to issue it and how to report it on the modelo 303
- Verifactu postponed: when it comes into force in 2027, which law sets the dates and what to do in the meantime
- Verifactu or electronic invoicing: the difference between two obligations everyone mixes up
- Verifactu and SII: differences, who is obliged and why they do not add up
Related terms
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