A new fiscalization in Spain is just around the corner. We already published the main requirements and obligations that taxpayers must fulfill starting next year, according to the latest information. But also, this system will have an impact on the archive and its obligations in relation to that.
Let's find out what this system will allow.
Archive obligations in Spain
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
290
Content accuracy validation date:
04.07.2023
Content accuracy validation time:
08:03h
Content
More precisely, this new system will allow the incorporation of the information from the records into the VAT-issued receipt (invoice) record books and the sales and income record books. In other words, AEAT (the tax)administration in Spain) will provide the necessary tools that allowthe keeping of the record books to be completed, regarding issued receipts (invoices). The recipients of the receipts (invoices) whose information has been sent by "verifiable receipt (invoice) issuance systems", in addition to being able to verify the Information on those who received receipts (invoices) online will be able to download it to integrate it into their record books. That means that if taxpayers choose to automatically send receipts (invoices) to Tax Administration, the process to fulfill other VAT and accounting obligations will be much easier for them because the mandatory data will be "in one place", and everything will be
recorded in the right way.
Other news from Spain
Technical Specifications in Spain for Generating Invoice Record Hashes
Spain
Author: Kristina Dosen
The document outlines the technical details necessary for implementing the requirements of Article 13 "Hash of Invoice Records" from the Order, which details the technical, functional, and content specifications for invoicing systems. Read more
QR Code Specifications for Invoices Issued in Spain
Spain
Author: Kristina Dosen
The technical specifications document outlines the requirements for implementing QR codes on invoices and the corresponding URL for verification services. It is designed to comply with articles 20 and 21 of the relevant order, as well as Real Decree 1007/2023 and Real Decree 1619/2012. More details are as follows. Read more
Difference between an invoice and a simplified invoice in Spain
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
If we consider sales documents in Spain, we can differentiate between an invoice and a simplified invoice. It is important to consider rules for these types of sales documents, especially because of the introduction of a fiscalization system in Spain, also known as Verifactu, which will affect the above-mentioned sales documents. An invoice is an official document that is intended to prove and re... Read more
Delay of the Verifactu obligation in Spain?
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
Although the initial plan to launch Verifactu fiscalization requirements was scheduled for July 2025, rumours state that it will be postponed to 2026. Let's explore this further. The delay happened probably because of the lack of technical regulations and the delay of mandatory e-invoicing, which has also been postponed. As a reminder, fiscalization in Spain introduces new obligations for taxpaye... Read more
Validations and errors document in Spain
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
The document titled "Validaciones y Gestión de Errores del Sistema VERIFACTU" outlines the processes, validations, and error management procedures related to the VERIFACTU system. Let's delve deeper into this topic. Objective The main goal of this document is to detail the validations and error management procedures for electronic invoice submissions, both for new and cancellation records, to en... Read more
New document was uploaded: Overview of fiscalization in European countries
Author: Kristina Dosen
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
E-invoice in Spain: latest regulations update
Public
Spain
Author: Nikolina Basic
Spain
Author: Nikolina Basic
E-invoice in Spain is certainly in the development stage. The Draft Royal Decree 18/2022, which introduces a range of new measures, including the e-invoice, which is mandatory for all exchanges between businesses and professionals, has been introduced and forwarded to the EU Commission. But the European Commission has recommended changes to a preliminary draft Royal Decree 18/2022. The draft requi... Read more