Fiscal subject related
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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 taxpayers in terms of using special design and certified invoice software and voluntary submission of invoices to the Agencia Tributaria—Systemas y Programas Informáticos oElectrónicos (‘SIF’) in real-time. The obligation applies to Spanish resident taxpayers; non-residents are exempt unless they have a VAT-fixed establishment in Spain.
Importantly, we are still waiting for definitive confirmation from the Spanish tax administration for Verifactu, whether postponements will be introduced, about deadlines, and more regulations.
Other news from Spain
Technical Specifications in Spain for Generating Invoice Record Hashes
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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
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QR Code Specifications for Invoices Issued in Spain
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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
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Difference between an invoice and a simplified invoice in Spain
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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
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Validations and errors document in Spain
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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
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New document was uploaded: Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
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E-invoice in Spain: latest regulations update
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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
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