The fiscalization requirements for Spain’s fiscalization have already been introduced. In accordance with the latest information, it is expected that the fiscalization system in Spain will start on July 1, 2025. The royal decree regulates the main features of the fiscalization system; technical regulations stipulate technical requirements that must be met.
Penalties for non-compliance with fiscalization requirements in Spain
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
736
Content accuracy validation date:
05.02.2024
Content accuracy validation time:
08:23h
All of these requirements must be respected because the penalties for non-compliance with them have been introduced, and they can be very high. In general, the penalties are predefined not only for taxpayers but also for the producers of software or computer systems that will be used for sales. More precisely, a penalty in the amount of 50.000 EUR is introduced for taxpayers, sellers, and retailers if they are not using software or programs that are not in accordance with the fiscalization legislation. For producers and manufacturers of these programs, penalties can go up to 150.000 EUR.
Other news from Spain
How Can Merchants (Taxpayers) Approach New Fiscalization and New Deadlines, and What are Possible Solutions to Choose to be in Compliance with the Fiscalization Requirements in Spain?
Spain
Author: Nikolina Basić
Spain has officially postponed the VeriFactu obligation with Royal Decree 254/2025, extending the compliance deadline to January 1, 2026 for corporate taxpayers and July 1, 2026 for all others. Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
Public
All countries
Author: Ivana Picajkić
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
Verifactu Fiscalization Obligatory in Spain Finally Postponed?
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
The Spanish Council of Ministers has approved a Royal Decree that delays the general implementation of the VeriFactu certified billing system to January 1, 2026, while keeping the July 29, 2025 deadline for POS software providers. It also exempts companies using the Immediate Supply of Information (SII) for self-billing from VeriFactu requirements. The decree is published today in the Official St... Read more
TEACH Issued VAT Rounding Rules in Spain for Simplified Invoices
Spain
Author: Nikolina Basić
Spain's Central Economic-Administrative Court (TEAC) has clarified VAT rounding rules for simplified invoices, favoring global rounding over product-by-product rounding when it prevents tax distortions. This ruling arose from a dispute involving a retailer that rounded VAT per individual product, which was rejected by the Spanish Tax Agency in favor of cumulative, global rounding. Read more
B2B e-Invoicing Updates in Spain
Spain
Author: Nikolina Basić
Spain is advancing B2B electronic invoicing with a public consultation to refine compliance under the "Crea y Crece" law, requiring businesses to use the Universal Business Language (UBL) format and submit a digital invoice copy to the public platform. All B2B transactions, previously voluntary for some, must now comply, with large companies required to adopt e-invoicing one year after the Ministerial Order’s approval and SMEs two years later. . Read more
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
Fiscalization in Spain: What is event logging?
Spain
Author: Nikolina Basić
Spain's fiscalization system now mandates that all POS-billing systems (SIF) maintain an automated event log to capture and save data in real-time, ensuring compliance. This requirement applies specifically to non-verifiable invoice systems, while the "VERI*FACTU" variant remains exempt. Read more