Although the ministerial order that will officially introduce technical details about new fiscalization in Spain has still not been introduced, the tax administration in Spain has published certain updates for technical documentation available on its special developer portal.
New technical document and updates for VeriFactu fiscalization in Spain
Public
Spain
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
61
Content accuracy validation date:
12.09.2024
Content accuracy validation time:
10:32h
More precisely, the AEAT has published a new technical document: VERI*FACTU—Technical specifications for the generation of the electronic signature of the billing records. In this document, the technical details necessary to complete and make possible the implementation and compliance with the specifications of article 14 "Electronic signature of billing records" of Order XXXXXX are provided, which develops the technical, functional, and content specifications referred to in the regulation that establishes the requirements that must be adopted by the systems and computer or electronic programs that support the billing processes of entrepreneurs and professionals, and the standardization of billing record formats, approved by Royal Decree 1007/2023, of December 5, and in article 6.5 of the regulation that regulates billing obligations, approved by Royal Decree 1619/2012, of November 30. The operations subject to the generation and storage of electronic signatures are the registration and cancellation in the scope of the following designs of billing records, both for their submission by requirement and for their conservation in the non-VERI*FACTU systems. It will also be necessary for the signing of event records. More details are of course predefined in this document.
Besides this new document, AEAT published two updates:
- Detail of the technical specifications for the generation of the footprint or hash of the billing records—where the update is for clarification of the treatment of numeric values in the hash (total amount and/or total fee) and recoding example generation footprint.
- Detail of the technical specifications of the code «QR» of the invoice changes in examples by invoice data.
Here is a link with the full technical documentation:
https://www.agenciatributaria.es/AEAT.desarrolladores/Desarrolladores/_menu_/Documentacion/IVA/Sistemas_Informaticos_de_Facturacion_y_Sistemas_VERI_FACTU/Sistemas_Informaticos_de_Facturacion_y_Sistemas_VERI_FACTU.html
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