On January 4, 2024, the Spanish Ministry of Finance released the Draft Ordinance outlining technical and functional specifications mandated by regulations. These specifications pertain to computer or electronic systems and programs designed to facilitate the invoicing processes for entrepreneurs and professionals, constituting a new fiscalization framework. This ordinance will come into force the day following its publication in the Official State Gazette.
A draft ordinance with technical and functional aspects of the new billing system and fiscalization has been introduced in Spain.
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Spain
Author: Kristina Dosen
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Fiscal subject related
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Content accuracy validation date:
08.01.2024
Content accuracy validation time:
12:16h
The draft is open for public comments until January 24, 2024. Once approved, software developers must have their certified systems available within nine months, but taxpayers are only required to use them on July 1, 2025. Certification will be attained through a "Declaration of Responsibility for the Computerized Invoicing System," eliminating the necessity for evaluation by the tax authority. The tax authority will provide the necessary technical documentation once the ordinance is officially published.
The Draft Ordinance in the Billing Regulations confirms earlier mentioned rules about Verifactu requirements and other rules established in Royal Decree that introduce new fiscalization obligations in Spain, such as:
- The certified billing system must issue invoice receipts in a structured XML format containing certain transactional data. The certified software must be able to carry out specific functions to transmit the invoicing records to the tax authority either in real-time (VERI*FACTU) or on demand. If it is VeriFactu real-time sending, an electronic signature on invoices or receipts is not required.
- An invoice must contain a QR code and a line indicating issuance by the VERI*FACTU system, when applicable. QR codes are not mandatory on electronic invoices or receipts; the "URL" of the QR code must be entered separately.
- The “hash” that ensures the traceability of the invoicing records generated by the system must be composed of a specific set of data and characters.
- Certification of the billing system will be achieved through a "Declaration of Responsibility for the Computerized Billing System," which must meet the minimum requirements outlined in the draft Ordinance, which does not require the assessment of the system by the tax authority.
- The system must be capable of detecting and recording certain "events," such as the initial installation of the system, the start of its operation as a VERI*FACTU system, and the export of invoicing records generated in a certain period, among others.
- The record chain will contain both registration records and cancellation records. These records must include information on the exact date and time of generation of the document, and more.
The Draft Ordinance also stipulates the format, coding, structure, and content of the registration and cancellation records.
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