How to prepare your hotel for VERI*FACTU: Definitive guide to tax compliance with LEAN hotel system PMS and SDH
Business management in Spain has entered an era of digitisation and strict tax compliance driven by the Anti-Fraud Law (Law 11/2021) and the Create and Grow Law (Law 18/2022), which transform how the hotel sector manages, issues and reports its accounting and tax documents. The aim is to ensure tax compliance by design in all management applications, eliminating the possibility of issuing invoices without a registered programme.
For hoteliers, this implies that the software used must ensure the integrity, preservation, legibility, traceability, accessibility and unalterability of records, making the Property Management System (PMS) a key element to avoid penalties and maintain operational continuity.
In this context, the LEAN Hotel System PMS will be fully integrated with SDH (Solmicro Digital Hub), a platform designed as a common technical solution for communication with the e-government, prepared to 100 % % for Veri*Factu and the electronic invoicing required by the Crea y Crece Law.
This robust and secure digital infrastructure ensures data integrity and traceability, enabling hotels to fully comply with Veri*Factu, TicketBAI and the new B2B invoicing obligations by automating the management, issuance, receipt and tracking of electronic invoices, thus facilitating an efficient transition to the new legal framework.
Spain's new legislative framework, anti-fraud law and law creates and grows
The legislative changes in Spain are designed to modernise the relationship between companies and the Tax Administration, focusing on the fight against fraud and the reduction of late payment. It is essential to understand that although both systems (Veri*Factu and the B2B e-Invoice) are implemented almost simultaneously, are governed by different regulations and pursue different objectives.
The anti-fraud law (Law 11/2021): towards “tax compliance by design”.”
Adopted on 9 July 2021, its main objective is “tax compliance by design” of business applications used by companies.
The draft regulation obliges software used in accounting and invoicing processes to ensure the integrity, preservation, legibility, traceability, accessibility and unalterability of records. This puts an end to the possibility of issuing invoices without using a “registered” program.
The law foresees the implementation of the system within the AEAT, similar to the way TicketBAI operates in the Basque tax authorities. See*Factu will only apply to companies within the scope of the AEAT, without affecting those taxed in foral territories such as the Basque Country, although the latter must comply with both regulations (TicketBAI and B2B Invoicing).
The law creates and grows (Law 18/2022): B2B e-invoicing and the fight against late payment
- Mandatory B2B: Approved on 28/9/2022, this law establishes the obligation to issue, send and receive electronic invoices in the relationship between companies (B2B environment) located in Spain.
- Reduction of Delinquency: One of its main aims is to reduce late payments between businesses. To this end, the draft regulation obliges the receiver (customer) to report on the “status” of the invoice (received, accepted, paid).
- Right to Copy: The law provides for the possibility for the customer to request a copy of the invoice from his supplier for a period of 4 years.
Veri*Factu in detail, technical requirements for billing solutions
The law creates and grows (Law 18/2022): B2B e-invoicing and the fight against late payment
Standardised registration and chaining
The software must generate a standardised invoice record when issuing each invoice. In addition, it must incorporate a fingerprint of the content of the invoice records (a hash) so that they are chained together.
Digital signature and referral to AEAT
It is mandatory to digitally sign the invoicing record. The system must have the ability to forward the record to the tax administration.
The mandatory QR code
A QR code must be included on the invoice document. This code will allow the recipient customer to check the invoice against the information deposited with the AEAT.
Expected timeframe for entry into force and enforceability
Implementation timetable for Veri*Factu (anti-fraud law)
- Companies (Legal Entities): Taxpayers (hotels and companies) must have the adapted IT systems in place by 1 January 2026.
- Self-employed (Individuals): The deadline is 1 July 2026.
- Exemption: Companies already operating under the SII (Suministro Inmediato de Información) system will be exempt from this new Veri*Factu regulation. The SII is compulsory for companies with a turnover of more than €6 million per year, although they can also opt in voluntarily.
Timetable for B2B e-invoicing (ley crea y crece)
- Large Companies (Turnover > €8m): They must adapt to B2B e-invoicing within 12 months of the adoption of the regulation.
- Other companies: They have 24 months after the approval of the regulation to implement B2B e-invoicing.
- State Information (Additional Deadlines): The deadlines for reporting on the statements also vary according to the size of the company: Companies with revenues of more than €8 million will have 12 months from the adoption of the regulation to adapt. Those with a turnover between 6 and 8 million will have 24 months. Those with a turnover of less than 6 million will have 36 months. Finally, self-employed professionals will have 48 months to comply with the obligation.
SDH (Solmicro Digital Hub): the 100% Veri*Factu solution integrated with LEAN hotel system PMS
What is SDH and its role in the Zucchetti Group?
SDH (Solmicro Digital Hub) is a platform of the Zucchetti Group that provides the common technical solution for communication between LEAN Hotel System PMS **** and e-government.
Its main objective is to facilitate compliance with tax and e-invoicing regulations.
SDH provides integration with various electronic reporting systems, including B2G and B2B e-Invoice (Ley Crea y Crece), and Fiscal Reporting systems such as SII, TicketBAI, Batuz and Veri***Factu. It also connects with official platforms such as FACe, FACeB2B, SILICIE, SIEX and Customs.
LEAN Hotel System PMS and SDH Integration, automatic fulfilment
Once SDH is active, every time an invoice is generated (positive, negative, etc.), it will be sent immediately to the Tax Agency (AEAT), as required by Royal Decree 1007/2023.
After being received and processed by the AEAT, the invoice will be registered with a hash (unique fingerprint) and will have a QR so that the recipient customer can verify that the invoice record is held by the AEAT.
Invoices will be stored in SDH in compliance with the criteria of integrity and unalterability, and will be chained to ensure full traceability. SDH includes tools for the secure archiving of tax and accounting documents.
SDH operational and strategic benefits
- Efficiency and Automation: Full automation of managing the issuance, receipt and tracking of electronic invoices, reducing operational time and effort.
- Assured Compliance: Guaranteed compliance with Veri*Factu, TicketBAI and the new B2B Invoicing obligations under the Crea y Crece Act. The platform performs constant monitoring of legal changes.
- Reduction of Delinquency: Thanks to full traceability, the system provides real-time tracking of the invoice lifecycle (from issuance to payment). Accurate and timely information on the status of invoices contributes to the reduction of late payments.
- Scalability and Customised Access: SDH is adaptable to companies of any size and offers a web-based administration and monitoring system with personalised access for the client and their accountant.
The reliability of the LEAN Hotel System PMS infrastructure for the fiscal future
LEAN adoption of the new Veri*Factu system can be done via SDH (Solmicro Digital Hub) or other options, which is also adapted to the new regulations.
The SDH solution is applicable throughout Spain, with the exception of the Basque Country and Navarre, where TicketBAI and Batuz apply.
Reminder on SII: It is compulsory if the company has a turnover of more than €6 million per year, or it can be adopted on a voluntary basis. Companies already using SII are exempt from the new Veri***Factu regulation.
Compliance with these regulations is inevitable. The key is to choose a solution, such as that offered by LEAN Hotel System PMS and SDH, that not only complies with the law, but also adds operational efficiency and reliability.
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