diff --git a/app/Services/EDocument/Standards/Verifactu.php b/app/Services/EDocument/Standards/Verifactu.php
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+++ b/app/Services/EDocument/Standards/Verifactu.php
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+<?php
+/**
+ * Invoice Ninja (https://invoiceninja.com).
+ *
+ * @link https://github.com/invoiceninja/invoiceninja source repository
+ *
+ * @copyright Copyright (c) 2025. Invoice Ninja LLC (https://invoiceninja.com)
+ *
+ * @license https://www.elastic.co/licensing/elastic-license
+ */
+
+namespace App\Services\EDocument\Standards;
+
+use App\DataMapper\Tax\BaseRule;
+use App\Models\Company;
+use App\Models\Invoice;
+use App\Models\Product;
+use App\Helpers\Invoice\Taxer;
+use App\Services\AbstractService;
+use App\Helpers\Invoice\InvoiceSum;
+use App\Utils\Traits\NumberFormatter;
+use App\Helpers\Invoice\InvoiceSumInclusive;
+use App\Services\EDocument\Standards\Verifactu\Models\Invoice as VerifactuInvoice;
+
+class Verifactu extends AbstractService
+{
+    use Taxer;
+    use NumberFormatter;
+
+    private Company $company;
+
+    private InvoiceSum | InvoiceSumInclusive $calc;
+
+    private VerifactuInvoice $v_invoice;
+
+    private array $tax_map = [];
+
+    private float $allowance_total = 0;
+
+    private array $errors = [];
+
+    private string $current_timestamp;
+
+    private array $impuesto_codes = [
+        '01' => 'IVA (Impuesto sobre el Valor Añadido)', // Value Added Tax - Standard Spanish VAT
+        '02' => 'IPSI (Impuesto sobre la Producción, los Servicios y la Importación)', // Production, Services and Import Tax - Ceuta and Melilla
+        '03' => 'IGIC (Impuesto General Indirecto Canario)', // Canary Islands General Indirect Tax
+        '05' => 'Otros (Others)' // Other taxes
+    ];
+
+    private array $clave_regimen_codes = [
+        '01' => 'Régimen General', // General Regime - Standard VAT regime for most businesses
+        '02' => 'Régimen Simplificado', // Simplified Regime - For small businesses with simplified accounting
+        '03' => 'Régimen Especial de Agrupaciones de Módulos', // Special Module Grouping Regime - For agricultural activities
+        '04' => 'Régimen Especial del Recargo de Equivalencia', // Special Equivalence Surcharge Regime - For retailers
+        '05' => 'Régimen Especial de las Agencias de Viajes', // Special Travel Agencies Regime
+        '06' => 'Régimen Especial de los Bienes Usados', // Special Used Goods Regime
+        '07' => 'Régimen Especial de los Objetos de Arte', // Special Art Objects Regime
+        '08' => 'Régimen Especial de las Antigüedades', // Special Antiques Regime
+        '09' => 'Régimen Especial de los Objetos de Colección', // Special Collectibles Regime
+        '10' => 'Régimen Especial de los Bienes de Inversión', // Special Investment Goods Regime
+        '11' => 'Régimen Especial de los Servicios', // Special Services Regime
+        '12' => 'Régimen Especial de los Bienes de Inversión y Servicios', // Special Investment Goods and Services Regime
+        '13' => 'Régimen Especial de los Bienes de Inversión y Servicios (Inversión del Sujeto Pasivo)', // Special Investment Goods and Services Regime (Reverse Charge)
+        '14' => 'Régimen Especial de los Bienes de Inversión y Servicios (Inversión del Sujeto Pasivo - Bienes de Inversión)', // Special Investment Goods and Services Regime (Reverse Charge - Investment Goods)
+        '15' => 'Régimen Especial de los Bienes de Inversión y Servicios (Inversión del Sujeto Pasivo - Servicios)', // Special Investment Goods and Services Regime (Reverse Charge - Services)
+        '16' => 'Régimen Especial de los Bienes de Inversión y Servicios (Inversión del Sujeto Pasivo - Bienes de Inversión y Servicios)', // Special Investment Goods and Services Regime (Reverse Charge - Investment Goods and Services)
+        '17' => 'Régimen Especial de los Bienes de Inversión y Servicios (Inversión del Sujeto Pasivo - Bienes de Inversión y Servicios - Inversión del Sujeto Pasivo)', // Special Investment Goods and Services Regime (Reverse Charge - Investment Goods and Services - Reverse Charge)
+        '18' => 'Régimen Especial de los Bienes de Inversión y Servicios (Inversión del Sujeto Pasivo - Bienes de Inversión y Servicios - Inversión del Sujeto Pasivo - Bienes de Inversión)', // Special Investment Goods and Services Regime (Reverse Charge - Investment Goods and Services - Reverse Charge - Investment Goods)
+        '19' => 'Régimen Especial de los Bienes de Inversión y Servicios (Inversión del Sujeto Pasivo - Bienes de Inversión y Servicios - Inversión del Sujeto Pasivo - Servicios)', // Special Investment Goods and Services Regime (Reverse Charge - Investment Goods and Services - Reverse Charge - Services)
+        '20' => 'Régimen Especial de los Bienes de Inversión y Servicios (Inversión del Sujeto Pasivo - Bienes de Inversión y Servicios - Inversión del Sujeto Pasivo - Bienes de Inversión y Servicios)' // Special Investment Goods and Services Regime (Reverse Charge - Investment Goods and Services - Reverse Charge - Investment Goods and Services)
+    ];
+
+    private array $calificacion_operacion_codes = [
+        'S1' => 'OPERACIÓN SUJETA Y NO EXENTA - SIN INVERSIÓN DEL SUJETO PASIVO', // Subject and Non-Exempt Operation - Without Reverse Charge
+        'S2' => 'OPERACIÓN SUJETA Y NO EXENTA - CON INVERSIÓN DEL SUJETO PASIVO', // Subject and Non-Exempt Operation - With Reverse Charge
+        'N1' => 'OPERACIÓN NO SUJETA ARTÍCULO 7, 14, OTROS', // Non-Subject Operation Article 7, 14, Others
+        'N2' => 'OPERACIÓN NO SUJETA POR REGLAS DE LOCALIZACIÓN' // Non-Subject Operation by Location Rules
+    ];
+
+    public function __construct(public Invoice $invoice)
+    {
+        $this->company = $invoice->company;
+        $this->calc = $this->invoice->calc();
+        $this->v_invoice = new VerifactuInvoice();
+    }
+
+    /**
+     * Entry point for building document
+     *
+     * @return self
+     */
+    public function run(): self
+    {
+
+        $this->current_timestamp = now()->setTimezone('Europe/Madrid')->format('Y-m-d\TH:i:s');
+
+        $this->v_invoice
+            ->setIdVersion('1.0')
+            ->setIdFactura($this->invoice->number) //invoice number
+            ->setNombreRazonEmisor($this->company->present()->name())) //company name
+            ->setTipoFactura($this->calculateInvoiceType()) //invoice type
+            ->setDescripcionOperacion('')// Not manadatory - max chars 500
+            ->setCuotaTotal($this->invoice->total_taxes) //total taxes
+            ->setImporteTotal($this->invoice->amount) //total invoice amount
+            ->setFechaHoraHusoGenRegistro($this->current_timestamp) //creation/submission timestamp
+            ->setTipoHuella('01') //sha256
+            ->setHuella('PLACEHOLDER_HUELLA');
+
+        /** The business entity that is issuing the invoice */
+        $emisor = new PersonaFisicaJuridica();
+        $emisor->setNif($this->company->settings->vat_number)
+                ->setNombreRazon($this->invoice->company->present()->name());
+
+        $this->v_invoice->setTercero($emisor);
+
+        /** The business entity (Client) that is receiving the invoice */
+        $destinatarios = [];
+        $destinatario = new PersonaFisicaJuridica();
+
+        $destinatario
+            ->setNif($this->invoice->client->vat_number)
+            ->setNombreRazon($this->invoice->client->present()->name());
+
+        $destinatarios[] = $destinatario;
+
+        $this->v_invoice->setDestinatarios($destinatarios);
+        
+        // The tax breakdown
+        $desglose = new Desglose();
+        $desglose->setDesgloseIVA([
+            'Impuesto' => '01', //tax type
+            'ClaveRegimen' => '01', //tax regime classification code
+            'CalificacionOperacion' => 'S1', //operation classification code
+            'BaseImponibleOimporteNoSujeto' => $this->calc->getNetSubtotal(), // taxable base amount
+            'TipoImpositivo' => 21.00, // Tax Rate
+            'CuotaRepercutida' => $this->invoice->total_taxes // Tax Amount
+        ]);
+        $invoice->setDesglose($desglose);
+
+
+    }
+
+    private function calculateInvoiceType(): string
+    {
+        //tipofactua
+    }
+
+    
+}
\ No newline at end of file