An official announcement has been made and published regarding the acceptance of the regulation that outlines the criteria for computer or electronic systems and programs supporting the billing processes of entrepreneurs and professionals. This is pursuant to Royal Decree 1007/2023, dated December 5, and includes the standardization of formats for billing records.This process lasted almost two years, and now it is finalized. July 2025 seems like a deadline for taxpayers to have systems ready in accordance with Verifactu rules.
The Royal Decree for introducing Verifactu fiscalization requirements was officially approved in Spain.
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
687
Content accuracy validation date:
06.12.2023
Content accuracy validation time:
14:31h
As a reminder, Verifactu fiscalization requirements were introduced last year, all in accordance with the Anti-Fraud Law. It will bring new rules in terms of issuing invoices and receipts in Spain. That means that Spain will become fiscal. In general, taxpayers who use a selling or billing program will have the possibility of sending to the State Tax Administration Agency, automatically and securely by electronic means, all selling or billing records generated by computer systems. This sending will be carried out through web services that will allow the sending of billing records in real-time. The format will be XML, and a different message will be used for registration and cancellation of the invoice.
It is important to note that more regulations still need to be published, especially from a technical perspective.
Also, the Spanish tax administration held a seminar where it introduced the main regulations for Verifactu and its status.
According to the published Royal Decree for Verifactu and other fiscalization requirements, the deadlines are as follows:
- The obligated parties must have computer systems adapted to the characteristics and requirements established in the Regulation and its implementing regulations operational by July 1, 2025.
- SIF producers and marketers must offer their products fully adapted to the Regulation within a maximum period of 9 months from the entry into force of the Ministerial Order (still not entered into force)—the deadline when software developers and vendors (SIF) must fully adjust their services to meet the technical requirements specified in the regulation. (The order is not yet officially presented and accepted.)
- Within a maximum period of nine months from the entry into force of the Ministerial Order, the service for receiving billing records sent by the Verifiable Invoice Issuance Systems will be available at the headquarters of the State Tax Administration Agency. This means that the Tax Administration also commits to nine months to prepare itself technically for the upcoming changes. After these nine months, the service for receiving invoicing records from Verifactu systems will be available on the servers of the tax administration.
Other news from Spain
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
Fiscalization vs. e-invoicing obligation in Spain
Spain
Author: Nikolina Basić
In Spain, fiscalization (VERIFACTU) and e-invoicing obligations are distinct systems with separate regulations, purposes, and deadlines, yet they are often misunderstood and conflated. The VERIFACTU obligation, governed by Royal Decree 1007/2023, mandates the use of specialized systems to ensure the integrity and traceability of invoices, with potential implementation starting January 2026. Read more
If a company does not use the VeriFactu mode, is it obliged to maintain a system that allows connection with the Spanish Tax administration (AEAT)?
Spain
Author: Nikolina Basić
Companies not using the VeriFactu mode must still ensure their billing systems can connect with the Spanish Tax Administration (AEAT) to comply with fiscalization rules. Let's find out more on this. Read more
Fiscalization in Spain: Do VeriFactu and non-VeriFactu modes have the same traceability obligations?
Spain
Author: Nikolina Basić
Under Spain's fiscalization rules, traceability requirements differ between VeriFactu and Non-VeriFactu systems. Let's delve deeper into this topic! Read more
Fiscalization in Spain: invoice software solution possibility of continuing to market software for SII clients and VeriFactu impact
Spain
Author: Nikolina Basić
Spain's General Directorate of Taxes confirmed that software compliant with the Immediate Supply of Information (SII) obligations can continue to be used by SII-subject clients under the VeriFactu Regulation. Read more
New education was created: Educational videos for Spain
Spain
Author: Nikolina Basić / Stevan Car
This series of educational videos provides an insight into the Spanish fiscalization system that has been announced for the first time. Legal and technical aspects of the Spanish fiscalization system are presented and divided into appropriate topics. Read more