{"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":"\r\n<p class=\"wp-block-paragraph\">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>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">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>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Some of the most common questions are:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Do I have to send all my invoices directly to the Spanish Tax Agency?<\/li>\r\n\r\n\r\n\r\n<li>What invoice data is actually shared?<\/li>\r\n\r\n\r\n\r\n<li>If the invoice includes client names or medical treatments, does that breach data protection laws like the GDPR?<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">These are all valid concerns. The good news? The answers are simpler than they seem. Let\u2019s break it down.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-what-exactly-is-verifactu\">What Exactly Is Verifactu?<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Verifactu<\/strong> is a new system designed to ensure that <strong>all invoices issued are verifiable and tamper-proof<\/strong>.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">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>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">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>\r\n\r\n\r\n\r\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>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>No, it\u2019s not mandatory.<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">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>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">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>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">In reality, many companies and freelancers will likely choose to send them automatically \u2014 it reduces stress and simplifies audits.<\/p>\r\n\r\n\r\n\r\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>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">This is a key point. <strong>Not all invoice details are shared<\/strong>, only essential tax-related data:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Invoice number and series<\/li>\r\n\r\n\r\n\r\n<li>Date of issue<\/li>\r\n\r\n\r\n\r\n<li>Tax ID (NIF) and basic information of both the sender and the recipient<\/li>\r\n\r\n\r\n\r\n<li>Tax base, VAT, and total amount<\/li>\r\n\r\n\r\n\r\n<li>Technical codes: hash and unique invoice code<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>What\u2019s not shared<\/strong> is the <strong>product or service description<\/strong>.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">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>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-what-about-gdpr-compliance\">What About GDPR Compliance?<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">A common concern is whether sending invoices to the AEAT complies with the <strong>General Data Protection Regulation (GDPR)<\/strong>.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">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>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Still, you should follow some important data protection principles:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>Data minimisation<\/strong>: Only include the information necessary for the invoice.<\/li>\r\n\r\n\r\n\r\n<li><strong>Security<\/strong>: Use certified invoicing software that ensures encryption and data integrity.<\/li>\r\n\r\n\r\n\r\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>\r\n<\/ul>\r\n\r\n\r\n\r\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>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">In general, invoices shouldn\u2019t include <strong>sensitive personal data<\/strong>, like health conditions, religious beliefs, or political views.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">However, in some sectors \u2014 such as <strong>medical, dental, or psychological services<\/strong> \u2014 the service description could reveal health information indirectly.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">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>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">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>\r\n\r\n\r\n\r\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>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Non-compliance can lead to <strong>serious penalties<\/strong>:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Using non-certified invoicing software could result in <strong>fines of up to \u20ac150,000<\/strong>.<\/li>\r\n\r\n\r\n\r\n<li>Altering invoices or preventing traceability can also lead to heavy sanctions.<\/li>\r\n\r\n\r\n\r\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>\r\n<\/ul>\r\n\r\n\r\n\r\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>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">The main impact is that you\u2019ll need to <strong>adapt your invoicing processes<\/strong>. That includes:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Updating or changing your invoicing software to a <strong>certified provider<\/strong><\/li>\r\n\r\n\r\n\r\n<li>Training your administrative or accounting team<\/li>\r\n\r\n\r\n\r\n<li>Deciding whether to send invoices automatically to the tax agency or store them securely yourself<\/li>\r\n\r\n\r\n\r\n<li>Reviewing and updating your <strong>privacy policy<\/strong> to inform clients about data sharing<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">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>\r\n\r\n\r\n\r\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>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\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>\r\n\r\n\r\n\r\n<li>If you choose to send them, <strong>only basic invoice data is shared<\/strong> \u2014 not product or service details.<\/li>\r\n\r\n\r\n\r\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>\r\n\r\n\r\n\r\n<li>Clinics and medical professionals can still include treatments on invoices, as this data <strong>is not shared with AEAT<\/strong>.<\/li>\r\n\r\n\r\n\r\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>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Author: <strong>Mariona Heredia<\/strong>, Lawyer.<\/p>\r\n\r\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 v28.4 (Yoast SEO v28.7) - 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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