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:
1103
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: Checklist for the certification process in Spain
Spain
Author: Stevan Car
The uploaded document provides a structured set of test cases for validating the fiscal and technical behavior of Point of Sale (POS) systems in Spain, aligned with fiscalization principles introduced under the Veri*Factu regime. Read more
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New document was uploaded: Certification process in Spain
Spain
Author: Nikolina Basić
The purpose of this document is to explain the certification process of POS in Spain. Spain introduced fiscalization for the first time. Certification process in Spain is quite specific and handled as a self-verification procedure. Read more
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Fiscalization in Spain: outdated software in Spain
Spain
Author: Nikolina Basić
Who bears the responsibility for outdated software in Spain? The responsibility for maintaining compliant sales software lies with the user, not the software provider. Read more
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Seamless Sales Continuity: How Verifactu Handles Billing Disruptions Without Stopping Business
Spain
Author: Nikolina Basić
In Verifactu mode, temporary disruptions such as internet or hardware issues trigger an automatic retry process, ensuring billing records are resent hourly until successfully submitted. Discover more insights as follows. Read more
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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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