
{"id":19481,"date":"2025-10-15T05:25:00","date_gmt":"2025-10-15T04:25:00","guid":{"rendered":"https:\/\/www.rosello-mallol.com\/?p=19481"},"modified":"2025-10-07T09:14:47","modified_gmt":"2025-10-07T08:14:47","slug":"verifactu-gdpr","status":"publish","type":"post","link":"https:\/\/www.rosello-mallol.com\/en\/verifactu-gdpr\/","title":{"rendered":"Verifactu and GDPR"},"content":{"rendered":"\n<p>In recent months, there\u2019s been a lot of talk in Spain about <strong>Verifactu<\/strong>, a new <strong><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/normativa-criterios-interpretativos\/analisis\/El__Reglamento_Veri_factu_.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">e-invoicing system<\/a><\/strong> that the <strong>Spanish Tax Agency (AEAT)<\/strong> is planning to roll out.<\/p>\n\n\n\n<p>If you\u2019re running a business or working as a freelancer in Spain \u2014 especially as a foreign resident \u2014 it\u2019s normal to feel confused by all the legal updates and tax obligations.<\/p>\n\n\n\n<p>Some of the most common questions are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Do I have to send all my invoices directly to the Spanish Tax Agency?<\/li>\n\n\n\n<li>What invoice data is actually shared?<\/li>\n\n\n\n<li>If the invoice includes client names or medical treatments, does that breach data protection laws like the GDPR?<\/li>\n<\/ul>\n\n\n\n<p>These are all valid concerns. The good news? The answers are simpler than they seem. Let\u2019s break it down.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-exactly-is-verifactu\">What Exactly Is Verifactu?<\/h3>\n\n\n\n<p><strong>Verifactu<\/strong> is a new system designed to ensure that <strong>all invoices issued are verifiable and tamper-proof<\/strong>.<\/p>\n\n\n\n<p>In practice, this means that once you issue an invoice, <strong>you can\u2019t modify it<\/strong>. Each invoice must include a <strong>unique identifier code<\/strong> and a <strong>digital fingerprint (hash)<\/strong> to prove its integrity.<\/p>\n\n\n\n<p>Verifactu also <strong>gives you the option<\/strong> to <strong>send invoices to the Spanish Tax Agency (AEAT) in real time<\/strong>, although \u2014 and this is important \u2014 <strong>sending them is not mandatory<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-do-you-have-to-send-all-invoices-to-the-spanish-tax-agency-aeat\">Do You Have to Send All Invoices to the Spanish Tax Agency (AEAT)?<\/h3>\n\n\n\n<p><strong>No, it\u2019s not mandatory.<\/strong><\/p>\n\n\n\n<p>What <em>is<\/em> mandatory is using <strong>certified invoicing software<\/strong> that complies with the Verifactu standards. But <strong>sending the invoices in real time<\/strong> to the AEAT is <strong>optional<\/strong>.<\/p>\n\n\n\n<p>That said, if you don\u2019t send your invoices, you must <strong>store them securely and unaltered<\/strong>, because the tax authorities can request them at any time.<\/p>\n\n\n\n<p>In reality, many companies and freelancers will likely choose to send them automatically \u2014 it reduces stress and simplifies audits.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-invoice-data-is-actually-shared-with-the-tax-agency\">What Invoice Data Is Actually Shared with the Tax Agency?<\/h3>\n\n\n\n<p>This is a key point. <strong>Not all invoice details are shared<\/strong>, only essential tax-related data:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Invoice number and series<\/li>\n\n\n\n<li>Date of issue<\/li>\n\n\n\n<li>Tax ID (NIF) and basic information of both the sender and the recipient<\/li>\n\n\n\n<li>Tax base, VAT, and total amount<\/li>\n\n\n\n<li>Technical codes: hash and unique invoice code<\/li>\n<\/ul>\n\n\n\n<p><strong>What\u2019s not shared<\/strong> is the <strong>product or service description<\/strong>.<\/p>\n\n\n\n<p>For example, if you run a <strong>dental clinic<\/strong> and the invoice says \u201cfilling\u201d or \u201corthodontics,\u201d that description <strong>does not get sent<\/strong> to the tax authorities. Only the amounts and basic fiscal data are submitted.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-about-gdpr-compliance\">What About GDPR Compliance?<\/h3>\n\n\n\n<p>A common concern is whether sending invoices to the AEAT complies with the <strong>General Data Protection Regulation (GDPR)<\/strong>.<\/p>\n\n\n\n<p>The answer is <strong>yes<\/strong>. The legal basis for sharing this data is the <strong>fulfilment of a legal obligation<\/strong> (Article 6.1.c of the GDPR). You <strong>do not need your client\u2019s consent<\/strong> to send invoice data to the tax agency.<\/p>\n\n\n\n<p>Still, you should follow some important data protection principles:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Data minimisation<\/strong>: Only include the information necessary for the invoice.<\/li>\n\n\n\n<li><strong>Security<\/strong>: Use certified invoicing software that ensures encryption and data integrity.<\/li>\n\n\n\n<li><strong>Transparency<\/strong>: Update your <strong>privacy policy<\/strong> to inform clients that their billing data may be sent to the Spanish tax authorities.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-if-the-invoice-includes-sensitive-information-e-g-health-data\">What If the Invoice Includes Sensitive Information (e.g., Health Data)?<\/h3>\n\n\n\n<p>In general, invoices shouldn\u2019t include <strong>sensitive personal data<\/strong>, like health conditions, religious beliefs, or political views.<\/p>\n\n\n\n<p>However, in some sectors \u2014 such as <strong>medical, dental, or psychological services<\/strong> \u2014 the service description could reveal health information indirectly.<\/p>\n\n\n\n<p>Here\u2019s the good news: <strong>that part of the invoice is not sent to the tax agency<\/strong>. It stays only in the copy you give to the client.<\/p>\n\n\n\n<p>Still, it\u2019s best to be cautious. Avoid putting too much detail in the service description. Terms like \u201cconsultation,\u201d \u201ctreatment,\u201d or an internal code are usually enough to justify the expense.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-happens-if-you-don-t-comply-with-verifactu\">What Happens If You Don\u2019t Comply with Verifactu?<\/h3>\n\n\n\n<p>Non-compliance can lead to <strong>serious penalties<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Using non-certified invoicing software could result in <strong>fines of up to \u20ac150,000<\/strong>.<\/li>\n\n\n\n<li>Altering invoices or preventing traceability can also lead to heavy sanctions.<\/li>\n\n\n\n<li>If you breach data protection rules (e.g., sharing more data than necessary or failing to secure your files), the <strong>Spanish Data Protection Authority (AEPD)<\/strong> can also fine you.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-how-will-verifactu-affect-your-business-operations-in-spain\">How Will Verifactu Affect Your Business Operations in Spain?<\/h3>\n\n\n\n<p>The main impact is that you\u2019ll need to <strong>adapt your invoicing processes<\/strong>. That includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Updating or changing your invoicing software to a <strong>certified provider<\/strong><\/li>\n\n\n\n<li>Training your administrative or accounting team<\/li>\n\n\n\n<li>Deciding whether to send invoices automatically to the tax agency or store them securely yourself<\/li>\n\n\n\n<li>Reviewing and updating your <strong>privacy policy<\/strong> to inform clients about data sharing<\/li>\n<\/ul>\n\n\n\n<p>For small businesses or freelancers, it might seem like a hassle at first. But in the long run, it helps keep everything more <strong>secure, organized, and legally compliant<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-conclusion-key-takeaways-for-foreign-entrepreneurs-in-spain\">Conclusion: Key Takeaways for Foreign Entrepreneurs in Spain<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>With <strong>Verifactu<\/strong>, you don\u2019t have to send every invoice to the Spanish Tax Agency, but you must issue invoices that are <strong>verifiable and tamper-proof<\/strong>.<\/li>\n\n\n\n<li>If you choose to send them, <strong>only basic invoice data is shared<\/strong> \u2014 not product or service details.<\/li>\n\n\n\n<li>This process is <strong>fully GDPR-compliant<\/strong>, as it\u2019s based on a legal obligation. Still, follow the principles of <strong>minimisation, security, and transparency<\/strong>.<\/li>\n\n\n\n<li>Clinics and medical professionals can still include treatments on invoices, as this data <strong>is not shared with AEAT<\/strong>.<\/li>\n\n\n\n<li>Ultimately, <strong>Verifactu is a step forward in Spain\u2019s digital tax system<\/strong>. It requires some adaptation, but brings more <strong>security, transparency, and peace of mind<\/strong> \u2014 especially when it comes to audits and compliance.<\/li>\n<\/ul>\n\n\n\n<p>Author: <strong>Mariona Heredia<\/strong>, Lawyer.<\/p>\n\n\n\n<p>If you need more informarion, contact us!<\/p>\n\n\n\n<div class=\"wp-block-contact-form-7-contact-form-selector\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f13645-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"13645\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/19481#wpcf7-f13645-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"13645\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f13645-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p><label> Name (required) <span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required uk-input\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> Email (required) <span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email uk-input\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p><label> Contact phone (telephone contact) <span class=\"wpcf7-form-control-wrap\" data-name=\"telefon\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text uk-input\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"telefon\" \/><\/span> <\/label>\n<\/p>\n<p><label> Message <span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"5\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea uk-textarea\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span> <\/label>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"aceptacion-RGPD\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"aceptacion-RGPD\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">I read and accept the <a href=\"https:\/\/www.rosello-mallol.com\/en\/policy-privacy\/\" target=\"_blank\">Privacy Policy<\/a><\/span><\/label><\/span><\/span><\/span><br \/>\n<label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-360\"><span class=\"wpcf7-form-control wpcf7-acceptance optional\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"acceptance-360\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">I agree to receive the newsletter.<\/span><\/label><\/span><\/span><\/span><br \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner uk-button uk-button-primary\" type=\"submit\" value=\"Send\" \/><\/label>\n<\/p><p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"_wpcf7_ak_\"><label>&#916;<textarea name=\"_wpcf7_ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_1\" name=\"_wpcf7_ak_js\" value=\"156\"\/><script>\ndocument.getElementById( \"ak_js_1\" ).setAttribute( \"value\", ( new Date() ).getTime() );\n<\/script>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div>\n\n\n\n<h6 class=\"wp-block-heading has-medium-font-size\" id=\"h-information-on-data-protection\">Information on data protection<\/h6>\n\n\n\n<p><small><strong>Company name<\/strong><br><strong>LEGAL IT GLOBAL 2017, SLP<\/strong><br><strong>Purpose<br><\/strong>Providing the service.<br>Sending the newsletter.<br><strong>Legal basis<br><\/strong>Compliance with the service provision.<br>Consent.<br><strong>Recipients<\/strong><br>Your data will not be shared with any third party, except service providers with which we have signed a valid service agreement.<\/small><br><small><strong>Rights<\/strong><br>You may access, rectify or delete your data and exercise the rights indicated in our Privacy Policy.<\/small><br><small><strong>Further information<\/strong><br>See the&nbsp;<a href=\"https:\/\/www.rosello-mallol.com\/en\/policy-privacy\/\" target=\"_blank\" rel=\"noreferrer noopener\">Privacy Policy<\/a>.<\/small><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In recent months, there\u2019s been a lot of talk in Spain about Verifactu, a new e-invoicing system that the Spanish Tax Agency (AEAT) is planning to roll out. If you\u2019re running a business or working as a freelancer in Spain \u2014 especially as a foreign resident \u2014 it\u2019s normal to feel confused by all the [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":19473,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_joinchat":[],"footnotes":""},"categories":[246],"tags":[779,395,394,958,575],"class_list":["post-19481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-entrepeneur","tag-gdpr-2","tag-rgpd-es-en","tag-spain","tag-startups-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.3 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Verifactu and GDPR | Rosell\u00f3 Mallol<\/title>\n<meta name=\"description\" content=\"Discover how Verifactu affects your business in Spain, what information have to be sent 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