Fiscal subject related
Content
An invoice is an official document that is intended to prove and record that a commercial operation has been carried out, which can be the sale of a product or a good or the provision of a service. Also, it contains more details: the breakdown of items and prices by tax base—the applicable percentage, the calculated fee charged, and the total amount; besides, of course, the content of the commercial operation of the sale of a product or provision of a service in a very detailed way; sellers' and buyer’s data—all the data related to the business transition it represents.
For a simplified invoice, it is used if the amount of the invoice, or how we call-receipt it, does not exceed €400 (VAT included) or even exceeds €3,000 for retail, hospitality, gastronomy, hairdressing, or home sales services, also called a ticket, serves as proof of payment. Also, it contains less information about the product; usually, it does not contain data about the customer, but that is also possible.
Other news from Spain
Technical Specifications in Spain for Generating Invoice Record Hashes
![Spain](https://www.fiscal-requirements.com/storage/images/countries/xPJrUQnwV9bNpboKkdiWMnhnSU8eMeXw5g9rOygQ.png)
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
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
QR Code Specifications for Invoices Issued in Spain
![Spain](https://www.fiscal-requirements.com/storage/images/countries/xPJrUQnwV9bNpboKkdiWMnhnSU8eMeXw5g9rOygQ.png)
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
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
Delay of the Verifactu obligation in Spain?
![Spain](https://www.fiscal-requirements.com/storage/images/countries/xPJrUQnwV9bNpboKkdiWMnhnSU8eMeXw5g9rOygQ.png)
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
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
Validations and errors document in Spain
![Spain](https://www.fiscal-requirements.com/storage/images/countries/xPJrUQnwV9bNpboKkdiWMnhnSU8eMeXw5g9rOygQ.png)
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
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
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
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
E-invoice in Spain: latest regulations update
![Spain](https://www.fiscal-requirements.com/storage/images/countries/xPJrUQnwV9bNpboKkdiWMnhnSU8eMeXw5g9rOygQ.png)
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
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)