Build a VERI*FACTU Invoicing Record XML (RegistroAlta, RD 1007/2023)

Skill: Convert an issued invoice into a VERI*FACTU RegistroAlta XML

Region: Spain (España) Category: E-invoicing / Anti-fraud — VERI*FACTU (SIF) Does: Takes an issued invoice and produces the VERI*FACTU RegistroAlta (RegistroFacturacionAlta) XML that a Sistema Informático de Facturación (SIF) generates per invoice — computing the registration's Huella (SHA-256 footprint) and the Encadenamiento (hash chain) so the record can be sent to AEAT or retained under RD 1007/2023. Standard: AEAT VERI*FACTU — RD 1007/2023, Orden HAC/1177/2024 (SuministroLR / RegistroFacturacionAlta schema)

The Huella (hash) and the Encadenamiento chain must be computed exactly per the AEAT specification — the concatenation field order, separators, casing and date formats are fixed — and the result validated before sending. One RegistroAlta is generated per invoice by the billing software at the moment of issue; each record chains to the previous one's Huella, so an error breaks the entire chain. Validate against the active schema and the published hash rules before transmission.

When this applies

• A business or professional using a Sistema Informático de Facturación (SIF) issues an invoice and must generate a tamper-evident invoicing record under RD 1007/2023 and Orden HAC/1177/2024 (the anti-fraud invoicing-software regulation).
• The SIF operates in VERI*FACTU mode (records are sent to AEAT and a QR + "VERI*FACTU" mark is printed on the invoice) or in non-VERI*FACTU mode (records are retained with the same hash chain and made available to AEAT). This skill produces the RegistroAlta (a new invoice); cancellations use a separate RegistroAnulacion.
• Each issued invoice (factura) produces exactly one RegistroAlta, generated and footprinted at the time of issue, then chained to the immediately previous record of the same obligated party.
• Excluded: taxpayers under SII (Suministro Inmediato de Información) for the same flows, and invoicing not performed through a SIF (e.g. issued directly by AEAT facilities) — confirm the obligation and mandatory-use date applicable to the issuer.

Input data required

Document structure

RegFactuSistemaFacturacion
└── RegistroFactura
    └── sf:RegistroAlta
        ├── IDVersion                         (1.0)
        ├── IDFactura
        │   ├── IDEmisorFactura               (issuer NIF)
        │   ├── NumSerieFactura               (series + number)
        │   └── FechaExpedicionFactura        (dd-mm-yyyy)
        ├── NombreRazonEmisor
        ├── TipoFactura                        (F1, F2, R1–R5…)
        ├── DescripcionOperacion
        ├── Desglose
        │   └── DetalleDesglose                (one per rate / qualification)
        │       ├── Impuesto                   (01 = IVA)
        │       ├── ClaveRegimen               (01 = general régimen)
        │       ├── CalificacionOperacion      (S1 / S2 / N1 / N2)
        │       ├── TipoImpositivo             (e.g. 21)
        │       ├── BaseImponibleOimporteNoSujeto
        │       └── CuotaRepercutida
        ├── CuotaTotal                         (sum of CuotaRepercutida)
        ├── ImporteTotal                       (base + cuota)
        ├── Encadenamiento
        │   ├── PrimerRegistro  (S)            ─ first record of the chain, OR
        │   └── RegistroAnterior               ─ reference to the previous record
        │       ├── IDEmisorFactura
        │       ├── NumSerieFactura
        │       ├── FechaExpedicionFactura
        │       └── Huella                      (previous record's footprint)
        ├── SistemaInformatico
        │   ├── NombreRazon
        │   ├── NIF
        │   ├── NombreSistemaInformatico
        │   ├── IdSistemaInformatico
        │   ├── Version
        │   ├── NumeroInstalacion
        │   ├── TipoUsoPosibleSoloVerifactu
        │   ├── TipoUsoPosibleMultiOT
        │   └── IndicadorMultiplesOT
        ├── FechaHoraHusoGenRegistro           (ISO 8601 with timezone)
        ├── TipoHuella                         (01 = SHA-256)
        └── Huella                             (uppercase hex SHA-256)

Encadenamiento carries either PrimerRegistro (value S) for the very first record or RegistroAnterior (never both). Desglose may contain several DetalleDesglose blocks when an invoice mixes rates or qualifications.

Source → RegistroAlta field map

Code tables

TipoFactura (invoice type)

CalificacionOperacion (operation qualification)

(For exempt operations, OperacionExenta with a CausaExencion code E1–E6 is used instead of CalificacionOperacion.)

ClaveRegimen (VAT regime key, IVA)

TipoHuella (footprint type)

Impuesto (tax)

Calculation rules

• CuotaRepercutida (per DetalleDesglose) = BaseImponibleOimporteNoSujeto × TipoImpositivo / 100, rounded to 2 decimals.
• CuotaTotal = sum of every DetalleDesglose/CuotaRepercutida, rounded to 2 decimals.
• ImporteTotal = sum of bases + CuotaTotal (plus any recargo de equivalencia), rounded to 2 decimals.
• All monetary amounts use a dot decimal separator and 2 decimals; rates are written as the percentage value (e.g. 21 or 21.00).
• Recompute every total from the line detail; if a printed total on the source invoice disagrees with the recomputed value, flag the discrepancy rather than copying either figure.

Huella (footprint) computation

The Huella is the SHA-256 of a concatenation string built from key fields in this exact order, each rendered as clave=valor and joined by the & separator:

IDEmisorFactura=<NIF>&NumSerieFactura=<serie+número>&FechaExpedicionFactura=<dd-mm-yyyy>&TipoFactura=<F1…>&CuotaTotal=<importe>&ImporteTotal=<importe>&Huella=<huella anterior>&FechaHoraHusoGenRegistro=<ISO 8601 con huso>

• Then apply SHA-256 to the UTF-8 bytes of that string and emit the digest as uppercase hexadecimal (64 characters) in <Huella>.
• The & characters above are separators inside the footprint source string only — they are not part of any XML element value, so they never need escaping. (Any literal & that did appear inside an XML text value would be written &.)
• Use the field values exactly as they appear in the record (same casing, same date format dd-mm-yyyy, same numeric formatting). The footprint algorithm and the precise list of fields are fixed by the AEAT specification — confirm the active version before computing.

Encadenamiento (hash chain)

• The first record ever produced for the obligated party sets Encadenamiento/PrimerRegistro = S. In the footprint string, the Huella= segment is then empty (no previous footprint exists).
• Every subsequent record sets Encadenamiento/RegistroAnterior with the previous record's IDEmisorFactura, NumSerieFactura, FechaExpedicionFactura and its Huella. That previous Huella is the Huella=<huella anterior> value fed into the new record's footprint string — this is what chains the records together.
• Because each footprint depends on the prior footprint, records must be generated in strict issue order; any gap or out-of-order record breaks the chain and must be detectable by AEAT.

Worked example (end-to-end)

A Spanish issuer (NIF B12345678, "Ejemplo Comercial SL") issues one ordinary invoice 2026/0001 dated 31-03-2026: base 1000.00, VAT 21% → CuotaRepercutida 210.00, CuotaTotal 210.00, ImporteTotal 1210.00. It is the first record of the chain (PrimerRegistro = S), generated at 2026-03-31T12:00:00+01:00, footprinted with SHA-256.

<?xml version="1.0" encoding="UTF-8"?>
<sf:RegFactuSistemaFacturacion
    xmlns:sf="https://www2.agenciatributaria.gob.es/static_files/common/internet/dep/aplicaciones/es/aeat/tikeV1.0/cont/ws/SuministroInformacion.xsd"
    xmlns:sf1="https://www2.agenciatributaria.gob.es/static_files/common/internet/dep/aplicaciones/es/aeat/tikeV1.0/cont/ws/SuministroLR.xsd">
  <sf:RegistroFactura>
    <sf:RegistroAlta>
      <sf:IDVersion>1.0</sf:IDVersion>
      <sf:IDFactura>
        <sf:IDEmisorFactura>B12345678</sf:IDEmisorFactura>
        <sf:NumSerieFactura>2026/0001</sf:NumSerieFactura>
        <sf:FechaExpedicionFactura>31-03-2026</sf:FechaExpedicionFactura>
      </sf:IDFactura>
      <sf:NombreRazonEmisor>Ejemplo Comercial SL</sf:NombreRazonEmisor>
      <sf:TipoFactura>F1</sf:TipoFactura>
      <sf:DescripcionOperacion>Prestacion de servicios de consultoria</sf:DescripcionOperacion>
      <sf:Desglose>
        <sf:DetalleDesglose>
          <sf:Impuesto>01</sf:Impuesto>
          <sf:ClaveRegimen>01</sf:ClaveRegimen>
          <sf:CalificacionOperacion>S1</sf:CalificacionOperacion>
          <sf:TipoImpositivo>21</sf:TipoImpositivo>
          <sf:BaseImponibleOimporteNoSujeto>1000.00</sf:BaseImponibleOimporteNoSujeto>
          <sf:CuotaRepercutida>210.00</sf:CuotaRepercutida>
        </sf:DetalleDesglose>
      </sf:Desglose>
      <sf:CuotaTotal>210.00</sf:CuotaTotal>
      <sf:ImporteTotal>1210.00</sf:ImporteTotal>
      <sf:Encadenamiento>
        <sf:PrimerRegistro>S</sf:PrimerRegistro>
      </sf:Encadenamiento>
      <sf:SistemaInformatico>
        <sf:NombreRazon>Software Facturacion SL</sf:NombreRazon>
        <sf:NIF>A87654321</sf:NIF>
        <sf:NombreSistemaInformatico>FacturaPlus</sf:NombreSistemaInformatico>
        <sf:IdSistemaInformatico>01</sf:IdSistemaInformatico>
        <sf:Version>2.3.1</sf:Version>
        <sf:NumeroInstalacion>0001</sf:NumeroInstalacion>
        <sf:TipoUsoPosibleSoloVerifactu>S</sf:TipoUsoPosibleSoloVerifactu>
        <sf:TipoUsoPosibleMultiOT>N</sf:TipoUsoPosibleMultiOT>
        <sf:IndicadorMultiplesOT>N</sf:IndicadorMultiplesOT>
      </sf:SistemaInformatico>
      <sf:FechaHoraHusoGenRegistro>2026-03-31T12:00:00+01:00</sf:FechaHoraHusoGenRegistro>
      <sf:TipoHuella>01</sf:TipoHuella>
      <sf:Huella>3F9A2B7C1D4E5F60718293A4B5C6D7E8F90112233445566778899AABBCCDDEEF</sf:Huella>
    </sf:RegistroAlta>
  </sf:RegistroFactura>
</sf:RegFactuSistemaFacturacion>

Footprint source string for this (first) record — note the empty Huella= segment because it is the PrimerRegistro:

IDEmisorFactura=B12345678&NumSerieFactura=2026/0001&FechaExpedicionFactura=31-03-2026&TipoFactura=F1&CuotaTotal=210.00&ImporteTotal=1210.00&Huella=&FechaHoraHusoGenRegistro=2026-03-31T12:00:00+01:00

SHA-256 of that UTF-8 string, hex uppercase, goes into <sf:Huella> (the value above is illustrative; recompute it for real data). The next invoice's Encadenamiento/RegistroAnterior/Huella will reference exactly this Huella. Normalisation transformations shown: issue date 2026-03-31 → 31-03-2026; generation timestamp kept as ISO 8601 with timezone 2026-03-31T12:00:00+01:00; rate 21% → 21; amounts to 2 decimals with a dot separator.

Validation checklist

• Current VERI*FACTU / SIF schema version confirmed (SuministroLR / RegistroFacturacionAlta) and IDVersion correct
• Issuer IDEmisorFactura (NIF) valid; NumSerieFactura and FechaExpedicionFactura (dd-mm-yyyy) match the invoice
• TipoFactura, CalificacionOperacion, ClaveRegimen, Impuesto use valid codes from the AEAT lists
• Each DetalleDesglose: CuotaRepercutida = BaseImponibleOimporteNoSujeto × TipoImpositivo / 100 (2 decimals)
• CuotaTotal = Σ CuotaRepercutida; ImporteTotal = Σ bases + CuotaTotal; recomputed totals reconcile with the source (discrepancies flagged)
• Encadenamiento carries exactly one of PrimerRegistro (S) or RegistroAnterior (with the prior record's IDEmisorFactura, NumSerieFactura, FechaExpedicionFactura, Huella)
• SistemaInformatico fully populated (vendor NombreRazon/NIF, product name/ID, Version, NumeroInstalacion, use indicators)
• FechaHoraHusoGenRegistro is ISO 8601 with timezone offset
• TipoHuella = 01; Huella is uppercase 64-hex-char SHA-256 of the concatenation string in the AEAT-fixed field order (with the empty Huella= segment for the first record)
• Records generated in strict issue order so the chain is unbroken; QR / "VERI*FACTU" mark produced where applicable
• XML well-formed, every namespace prefix declared, validated against the official AEAT schema before sending

Last updated: 2026-06-12 — verify the active VERI*FACTU/SIF schema version, the hash concatenation rules, and AEAT submission requirements against the current specification before use.