As we have already announced, Spain will become fiscal in 2024, and that will change the previous procedure in terms of issuing receipts and affect all businesses. The Draft Regulation of the Anti-Fraud Law establishes the requirements that the billing computer systems used in the activities of businessmen and professionals must meet to guarantee the integrity, conservation, accessibility, legibility, traceability, and inalterability of the billing records, as specified in the General Tax Law.
What will the new fiscalization requirements change in Spain?
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1557
Content accuracy validation date:
07.04.2023
Content accuracy validation time:
13:54h
From the perspective of fiscalization, that means that the billing software for issuing receipts or invoices must be approved and generate a billing-sales record (for each registration or cancellation of issued receipts or invoices).
The integrity, preservation, accessibility, legibility, traceability, and inalterability of billing records must be guaranteed. Another important requirement is to automatically send the sales data to the tax authority to have better control, in two ways: in a real-time-Verifactu system - automatically sends the sales data to the tax administration from the software itself, which is recommended, or by registering every receipt or invoice and sending them to the tax authority at their request, at any time. It will also include a digital signature. Specifically, the billing software must keep a record for each receipt or invoice issued and a record of the main events in the computer system. Efforts must also be made to ensure that this information is stored without allowing alterations and guaranteeing its preservation.
Other news from Spain
Verifactu Fiscalization Obligatory in Spain Finally Postponed?
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
The Spanish Council of Ministers has approved a Royal Decree that delays the general implementation of the VeriFactu certified billing system to January 1, 2026, while keeping the July 29, 2025 deadline for POS software providers. It also exempts companies using the Immediate Supply of Information (SII) for self-billing from VeriFactu requirements. The decree is published today in the Official St... Read more
TEACH Issued VAT Rounding Rules in Spain for Simplified Invoices
Spain
Author: Nikolina Basić
Spain's Central Economic-Administrative Court (TEAC) has clarified VAT rounding rules for simplified invoices, favoring global rounding over product-by-product rounding when it prevents tax distortions. This ruling arose from a dispute involving a retailer that rounded VAT per individual product, which was rejected by the Spanish Tax Agency in favor of cumulative, global rounding. Read more
B2B e-Invoicing Updates in Spain
Spain
Author: Nikolina Basić
Spain is advancing B2B electronic invoicing with a public consultation to refine compliance under the "Crea y Crece" law, requiring businesses to use the Universal Business Language (UBL) format and submit a digital invoice copy to the public platform. All B2B transactions, previously voluntary for some, must now comply, with large companies required to adopt e-invoicing one year after the Ministerial Order’s approval and SMEs two years later. . Read more
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
Fiscalization in Spain: What is event logging?
Spain
Author: Nikolina Basić
Spain's fiscalization system now mandates that all POS-billing systems (SIF) maintain an automated event log to capture and save data in real-time, ensuring compliance. This requirement applies specifically to non-verifiable invoice systems, while the "VERI*FACTU" variant remains exempt. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
To which computer systems do the fiscalization regulations apply in Spain?
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain's upcoming fiscalization system will apply specifically to computerized billing systems (SIF) used for issuing invoices and simplified invoices. These regulations, outlined in Royal Decree 1007/2023, will affect businesses required to issue invoices but will not apply to other systems used solely for generating non-fiscal supporting documents. The fiscalization system in Spain is cer... Read more