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Policy · 1h ago

Spain's Verifactu law forces hash chains on invoices by 2027

By Meridian48 News Desk · Summarised from DEV Community ·

Spain's Verifactu law requires businesses to generate SHA-256 hash-chained invoice records, with deadlines of January 1, 2027 for companies and July 1, 2027 for sole traders. Each record must include the previous hash, and cancellations or corrections are added as new records, not deletions. Non-compliant software vendors face fines up to €150,000 per year per product.

Meridian48 take
The law's sequential chain requirement creates concurrency and retry challenges that make implementation far more complex than a simple hash function, especially for platforms issuing invoices for multiple clients.
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