VeriFactu statement
of conformity.
The statement of conformity (declaración responsable) is the document in which the producer identifies its software, the version it applies to and the rule it declares to meet. It is not an AEAT approval: it is evidence you should be able to consult.
RD 1007/2023 · Order HAC/1177/2024 · No official AEAT approval
| Conformity document | Pending signature |
|---|---|
| Statement of conformity | Cofactu · Version 1.1 |
| Producer | CODIFICADO, SOCIEDAD LIMITADA |
| System | 01 |
| Regulation | RD 1007/2023 · Order HAC/1177/2024 |
The statement is not a marketing promise. It is a text that is kept on file.
Article 13.2 requires it to be available outside the computer system for the customer and the reseller. That is why the publication carries the full text, and it comes from the same compliance object Cofactu uses. The text itself is published in Spanish, as the legal original.
Current status · Pending a new signature. Version 1.1 records that, until the date on which the user is obliged, the system issues invoices by default without an invoicing record unless the VERI*FACTU mode is switched on. This text is a draft and is not presented as an issued statement until the legal representative signs it electronically.
Do you need this document for your files? Write to us at legal@cofactu.com and we will send it to you.
| Item | Content (original Spanish text) |
|---|---|
| a) Name of the computer invoicing system provided for distribution or marketing | Cofactu |
| b) Unique identifier code of the computer system, under section 2.6 of the annex to Order HAC/1177/2024 | 01 |
| c) Full identifier of the specific version of the computer system this statement refers to | 1.1 |
| d) Components, hardware and software, of the computer system, with the identification, functional description and main capabilities of each component | El productor no suministra ningún componente hardware. El sistema se ejecuta íntegramente en infraestructura de computación en la nube contratada por el productor, y el usuario accede mediante un navegador web estándar desde equipos propios que no forman parte del sistema informático de facturación. Los componentes software del sistema son los siguientes: 1. Aplicación web Cofactu — componente software de interfaz de usuario. Descripción funcional: Aplicación accesible mediante navegador para la creación, edición, consulta y gestión de facturas y de los datos maestros necesarios para su emisión (clientes, productos, series de facturación). Capacidades principales: Emisión de facturas completas y simplificadas; emisión de facturas rectificativas; solicitud de anulación de registros; visualización del estado de remisión de cada registro y de la respuesta de la Administración; consulta y exportación de los registros conservados; activación de la modalidad VERI*FACTU antes de la fecha de obligación. 2. Terminal de punto de venta (TPV) Cofactu — componente software de expedición presencial. Descripción funcional: Interfaz de venta en mostrador que expide facturas simplificadas en el momento del cobro y las traslada al mismo motor de generación de registros que el resto de vías de emisión. Capacidades principales: Expedición de facturas simplificadas y su elevación a factura completa a petición del destinatario; en modalidad VERI*FACTU, generación del registro de facturación de alta por cada operación e impresión del código QR tributario en el documento entregado al cliente. 3. Interfaz de programación de aplicaciones (API) Cofactu — componente software de integración. Descripción funcional: Interfaz HTTP autenticada que permite a sistemas de terceros del obligado tributario instruir la emisión de facturas y consultar sus registros. Capacidades principales: Las mismas operaciones de facturación que la aplicación web, con idéntico paso por el motor de generación de registros: un único flujo de generación para todas las vías de entrada. 4. Motor de generación de registros de facturación — componente software de cumplimiento. Descripción funcional: Genera los registros de facturación de alta y de anulación en formato XML conforme a las especificaciones del anexo de la Orden HAC/1177/2024; calcula la huella o «hash» (SHA-256) de cada registro, encadenada con la del registro anterior del mismo obligado tributario; genera el código «QR» tributario de cada factura con la URL de cotejo en la sede electrónica de la AEAT; y verifica la integridad de la cadena. Capacidades principales: Generación, encadenado, validación y verificación de registros de facturación. 5. Servicio de remisión a la AEAT — componente software de transmisión. Descripción funcional: Remite por medios electrónicos los registros de facturación generados a los servicios web oficiales de la sede electrónica de la Agencia Estatal de Administración Tributaria, autenticándose mediante certificado electrónico, y procesa las respuestas (aceptación, aceptación con errores, rechazo). Capacidades principales: Remisión continuada, automática, consecutiva e instantánea de los registros; gestión de reintentos conforme a los plazos de remisión admitidos; registro de las respuestas de la Administración. 6. Repositorio de conservación — componente software de almacenamiento. Descripción funcional: Conserva de forma duradera los registros de facturación (XML), las facturas expedidas (PDF) y sus metadatos, en almacenamiento redundante con copia de seguridad, en la Unión Europea. Capacidades principales: Conservación durante los plazos de prescripción tributaria; consulta en formato legible; exportación completa en formatos estructurados (XML) y de uso común (PDF, CSV). |
| e) Whether the computer system can only work as “VERI*FACTU” | NO |
| f) Whether the computer system can be used by several taxpayers, or by a user who supports several taxpayers | SÍ. El sistema permite su uso simultáneo por varios obligados tributarios (arquitectura multiusuario y multiempresa), manteniendo separación lógica de los datos y cadenas de huella («hash») independientes por cada obligado tributario. |
| g) Types of signature used to sign the invoicing records | En modalidad VERI*FACTU los registros de facturación no se firman individualmente: la remisión inmediata a la AEAT sustituye a la firma (art. 8 RD 1007/2023). La comunicación con la Agencia se autentica con certificado electrónico cualificado del obligado tributario o de su representante, apoderado o colaborador social. |
| h) Company name of the producer of the computer system | CODIFICADO, SOCIEDAD LIMITADA |
| i) Tax identification number (NIF) of the producer | B75761601 |
| j) Full postal contact address of the producer | Paseo de la Castellana 194, 28046 Madrid, España |
| k) Statement that the computer system complies with the applicable regulation | Se declara que el sistema informático de facturación identificado en esta declaración cumple con lo dispuesto en Artículo 29.2.j) de la Ley 58/2003, de 17 de diciembre, General Tributaria; Real Decreto 1007/2023, de 5 de diciembre; Orden HAC/1177/2024, de 17 de octubre; Especificaciones técnicas publicadas en la sede electrónica de la AEAT. |
| l) Date and place at which the statement is made and signed | Pendiente de nueva firma por el representante legal de CODIFICADO, SOCIEDAD LIMITADA. |
Kept per version · art. 13.3 RD 1007/2023 · legal@cofactu.com. Item labels are translated for reference; the content is the legal text in Spanish.
Four signals to tell a useful document
from a generic sentence.
Technical requirement: the statement must identify the software and the version, cite the regulation and formalise who answers for it.
- 01 Who is responsible Identification of the software producer It must be the company that makes or sells the software, not a third party.
- 02 Which version it covers Name and specific version of the software A generic statement for a product does not guarantee that it covers the version you use.
- 03 Which rule it declares RD 1007/2023 and Order HAC/1177/2024 The reference must be express, not a vague mention of “VeriFactu”.
- 04 What formality it brings Date and signature of the legal representative A web note or a support email does not replace the formal document.
The review fits in
a simple file.
You do not need to interpret the whole technical specification to make a first check. Follow the sequence and keep the document next to the version of the software you use.
Check 1. Write to support or look in the documentation of your current software. Search for 'declaración responsable VeriFactu', 'VeriFactu conformity certificate' or similar. If they have not published it and will not provide it on request, that is a warning sign.
Check 2. A valid statement must refer explicitly to the rule it declares compliance with. If it only mentions 'VeriFactu compliance' without citing the specific rule, ask for more detail.
Check 3. The statement must identify the specific product (name, version) that complies. A generic statement for 'all our products' with no specific version may not cover the version you use.
Check 4. In an inspection you must be able to show that, when you were using the software, you had grounds to consider it compliant. Keep the statement on paper or as a PDF with the date you obtained it.
Technical evidence
does not replace the signature.
The corrected version of the statement is waiting for an electronic signature. Meanwhile, Cofactu identifies it as a draft and does not offer the earlier PDF as current.
Separately, the engine was validated with an invoice accepted in the AEAT's official test environment in May 2026. That technical result is not an approval and does not replace the signature of the statement.
See the VeriFactu guide| Evidence | Status | Reference |
|---|---|---|
| Statement of conformity | Corrected draft · pending signature | Legal status |
| Test validation | Invoice accepted in the AEAT sandbox | May 2026 |
| Invoicing engine | XML, chained hash, QR code and submission | Order HAC/1177/2024 |
The technical information and the status of the statement are shown as different pieces of evidence.
Before choosing a provider,
know what to ask for.
Direct answers on the manufacturer's statement, the absence of AEAT approval and the evidence that should stay available.
Back to the VeriFactu guide →What is the VeriFactu statement of conformity (declaración responsable)?
It is the document provided for in article 13 of Royal Decree 1007/2023 and developed in Order HAC/1177/2024, in which the producer of the invoicing software certifies in writing that its system meets the technical requirements of VeriFactu. It must be available to any customer (user of the software) who asks for it.
Who issues the statement of conformity?
The software producer issues it: the company that develops, sells or distributes the invoicing software. It is not issued by the AEAT (Spanish Tax Agency) or any official body; it is a statement by the manufacturer on its own responsibility.
Do I have to ask for the statement, or does the provider give it to me automatically?
It depends on the provider. The right approach is for them to publish it or make it available proactively. If your current provider does not have it accessible, you will have to ask for it expressly. If they cannot provide it, it is a risk for you as a user.
What happens if I use software with no statement of conformity?
The absence of the required statement is a sign of non-compliance and may expose the user to the infringement in article 201 bis of the General Tax Law where it applies. Having the document lets you identify what the producer declares, but it is not an approval and does not by itself remove the user's responsibility.
Does the AEAT approve or certify VeriFactu software?
No. There is no official approval process by the AEAT. The system runs on statements of conformity from the manufacturers. That means you, as a user, must make sure your provider has one: the AEAT does not publish an official list of certified software.
Does Cofactu have a VeriFactu statement of conformity?
The statement for version 1.1 is prepared with the content required by article 15, but its corrected version is waiting for a new electronic signature. Until then it is published expressly as a draft and not as an issued statement.
Keep going with the VeriFactu guide
VeriFactu digital certificate01
Penalties: €50,00002
Who does VeriFactu apply to?03
VeriFactu for foreign companies04
Cofactu for accounting firms05
Cofactu security06
Your software must be able
to explain what it does.
Cofactu already invoices against the AEAT's official test environment. Review the product, keep the context and reach the 2027 deadline with the information you need.
