As a reminder, Spain will become fiscal in 2024. The Draft Royal Decree contains the main requirements of the new system, known as Verifactu. But still, there are more regulations that are expected to determine all the details of the new fiscalization.
Audit procedure for new fiscalization in Spain (mainland territory)
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1059
Content accuracy validation date:
14.06.2023
Content accuracy validation time:
08:36h
One of the major concerns of taxpayers is certainly how the audit or inspection procedure will look. According to information about these new changes, the Tax Administration may appear in person at the place where the computer system is located or used, and they can demand complete and immediate access to the system, obtaining, where appropriate, the username, password, and any other security key that is necessary for full access. Also, it is important for the Tax Administration to have the possibility to download, copy, consult, or request a copy of the billing or selling records, which companies may provide in electronic format through physical support or by electronic means. The Tax Administration can also require the taxpayer to supply it in electronic format through physical support or by automatic delivery by electronic means to the electronic office. They can also require from the producers or marketers of the computer systems the necessary information to verify compliance with the requirements of the computer systems. This is all to check if everything is in accordance with the legal and technical legislation. Also, TA announced that penalties will not be imposed only on taxpayers but also on software vendors.
Other news from Spain
New document was uploaded: The Royal Decree 254/2025
Spain
Author: -----------
This is the Royal Decree 254/2025, of April 1, amending Royal Decree 1007/2023, of December 5, approving the Regulation establishing the requirements to be adopted by computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of billing record formats. Read more
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The Navarre government adopted Anti-Fraud Plan for 2025–2027-fiscalization rules.
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Navarre has approved its 2025–2027 Anti-Fraud Plan, introducing a fiscalization system similar to TicketBAI and VeriFactu, along with the NaTicket project for real-time billing data transmission. The plan also emphasizes taxpayer support, digital accessibility, education, and enhanced tax controls, including measures on crypto assets and forensic auditing. The Government of Navarre has officially... Read more
Spain tightens certification requirements for Billing Software producers under Royal Decree 1007/2023.
Spain
Author: Nikolina Basić
Under new guidelines from Spain's Ministry of Finance, billing software producers must now provide detailed system and producer information to meet compliance standards set by Royal Decree 1007/2023. This mandatory certification requires a "responsible declaration" that includes clear identification of the software's functionality and the producer's details. Read more
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Fiscalization in Spain: is it allowed to have a pre-billing (draft) of invoices and billing records before generating an invoice or billing record?
Spain
Author: Nikolina Basić
Spain’s Royal Decree 1007/2023 clarifies that computerized invoicing systems (SIF) may generate pre-invoices or proforma invoices, but these must be fully integrated with the official invoice issuance system. All preparatory documents must be preserved, directly linked to the final invoices, and remain traceable even if no final invoice is issued. Read more
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The Spanish tax administration launched an inspection campaign regarding VeriFactu compliance.
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
The Spanish Tax Agency has launched an inspection campaign targeting dual-use invoicing software ahead of the July 29, 2025 Verifactu compliance deadline, emphasizing its crackdown on tools that enable invoice manipulation. From July 30 onward, all new or updated invoicing software must fully comply with Verifactu standards, with non-compliance risking fines of up to €150,000. Regarding deadlines... Read more
What data must the SIF (POS) producer in Spain include in the Certification?
Spain
Author: Nikolina Basić
Under Spain’s Royal Decree 1007/2023 and Article 29.2.j) of the LGT, billing system producers (SIF) must comply with new certification requirements, including detailed disclosures about their software and company. To support this, the Spanish Tax Agency (AEAT) has published example templates to guide producers in submitting proper declarations. Read more
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Billing record retention under the VERI*FACTU System-clarification
Spain
Author: Nikolina Basić
A recent clarification on VERI*FACTU confirms that invoice records are immediately submitted to Spain’s Tax Agency (AEAT) for secure, unalterable storage, eliminating a strict legal obligation for businesses or developers to retain separate copies. However, as not all invoice details—such as individual billing lines—are captured in the system, companies may still choose to retain full copies for internal and operational purposes. Read more
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