What the billing record is
The billing record is the VeriFactu entry for the invoice. It is not the PDF and it is not modelo 303. If you connect a PFX certificate, you can send that record to the Tax Agency when you issue. If the Tax Agency does not answer, the sending stays queued.
A record, not the paper invoice
Royal Decree 1007/2023 organises the invoicing system and the record of each invoice. That record travels with the operation’s data and is chained to the previous ones. The PDF is what the customer reads. Modelo 303 is the return for the period. Sending the record does not file modelo 303, and filing modelo 303 does not create the record that was missing.
- VeriFactu record, separate from the PDF.
- Separate from modelo 303 as well.
- With no answer from the Tax Agency, the sending stays queued.
Certificate and queue
In Factura Fácil, sending the record when you issue uses the PFX certificate you connect. If the Tax Agency does not respond, the record is not treated as delivered: it stays queued until the sending can be completed. The PDF invoice can exist even if the record has not gone out yet.
Common questions
Is the PDF the record?
No. The PDF is the invoice the customer sees. The billing record is the VeriFactu entry, sent to the Tax Agency if the certificate is connected.
Does sending the record file modelo 303?
No. They are different steps. The record does not replace the modelo 303 return.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.