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.
To which computer systems do the fiscalization regulations apply in Spain?
Public
Spain
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
45
Content accuracy validation date:
19.02.2025
Content accuracy validation time:
09:09h
The fiscalization system in Spain is certainly around the corner. During the time there was a misunderstanding in the terms of who is obliged to respect those regulations from the subjective and objective perspective. If we consider an objective perspective, this will affect computer systems, POS systems, cash registers, or any other program that has been and will be used for issuing invoices/receipts in Spain.
But, because of the fact that currently there are a lot of systems that are used for sales transactions and different sales and similar documents, the question arises in the terms: precisely, which computer systems are affected by fiscalization in Spain?
The answer: only those used to issue invoices (including simplified invoices), that is, computerized billing systems (SIF), provided that they are used by those obliged to issue invoices (full or simplified, both to other businesses and to final consumers to whom the regulation approved by Royal Decree 1007/2023, of December 5, applies. However, it will not apply to other computer systems used to issue other types of supporting documents for the delivery of goods or provision of services.
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