Fiscal subject related
Today, October 28, 2024, the BOE published Order HAC/1177/2024, dated October 17, which outlines the technical, functional, and content specifications for computer and electronic systems supporting billing processes for entrepreneurs and professionals. This order is part of the regulations established by Royal Decree 1007/2023, dated December 5, and Royal Decree 1619/2012, dated November 30, which regulate billing obligations and standardize billing record format—long-waited for regulation. It regulates a large number of technical details, clarifies certain rules and requirements that weren’t introduced before, and also clarifies certain topics and requirements. The deadline for manufacturers of the computer programs has officially begun. If we count nine months from today, the deadline is 29th July. 2025.
Other news from Spain
B2B e-Invoicing Updates in Spain

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?
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'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
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
To which computer systems do the fiscalization regulations apply in Spain?

Spain's upcoming fiscalization system will apply specifically to computerized billing systems (SIF) used for issuing invoices and simplified invoices. These regulations, outlined in Royal Decree 1007/2023, will affect businesses required to issue invoices but will not apply to other systems used solely for generating non-fiscal supporting documents. The fiscalization system in Spain is cer... Read more
Fiscalization vs. e-invoicing obligation in Spain

In Spain, fiscalization (VERIFACTU) and e-invoicing obligations are distinct systems with separate regulations, purposes, and deadlines, yet they are often misunderstood and conflated. The VERIFACTU obligation, governed by Royal Decree 1007/2023, mandates the use of specialized systems to ensure the integrity and traceability of invoices, with potential implementation starting January 2026. Read more
If a company does not use the VeriFactu mode, is it obliged to maintain a system that allows connection with the Spanish Tax administration (AEAT)?

Companies not using the VeriFactu mode must still ensure their billing systems can connect with the Spanish Tax Administration (AEAT) to comply with fiscalization rules. Let's find out more on this. Read more