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Spain is currently a non-fiscal country, except for the Basque region, which has implemented a software-based system. There are no predefined rules in the terms of from which media VAT needs to be calculated on. The country was one of the first countries to adopt the euro (€) on 1 January 1999.
Spain
Spain operates a mixed framework that includes both fiscalized and non-fiscalized areas. Currently, the TicketBAI system is mandatory in the Basque Country, while the rest of Spain (mainland territory) is scheduled to implement the VeriFactu system starting in 2027
Type of fiscalization: non-fiscal country. Software fiscalization used in the Basque region.
Latest news for Spain
See moreSpain opens a special exit window from SII After a VERI*FACTU delay
Spain
Author: Nikolina Basić
Spain has opened a temporary window allowing companies that voluntarily joined the SII system to exit it for 2026 after the VERIFACTU mandate was postponed to 2027, via an extraordinary opt-out period running until 31 January 2026. While business use of VERIFACTU is delayed, non-compliant invoicing software has been banned from sale since July 2025, meaning software vendors and in-house developers... Read more
Spain opens a special exit window from S...
Spain
13.01.2026.
10:06H
Author: Nikolina Basić
Spain has opened a temporary window allowing companies that voluntarily joined the SII system to exi... Read more
Law that postpones the VeruFactu fiscalization obligation in Spain has been published.
Spain
Author: Nikolina Basić
Spain’s Official State Gazette (BOE) has published Royal Decree-Law 15/2025, extending the mandatory adoption of VERI*FACTU-compliant invoicing systems under Royal Decree 1007/2023 to ensure an orderly and uniform fiscalization rollout. The new deadlines are 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for business owners and professionals under IRPF, giving companies and the... Read more
Law that postpones the VeruFactu fiscali...
Spain
09.12.2025.
10:08H
Author: Nikolina Basić
Spain’s Official State Gazette (BOE) has published Royal Decree-Law 15/2025, extending the mandatory... Read more
VeriFactu fiscalization implementation delayed again in Spain
Spain
Author: Nikolina Basić
Spain has announced a one-year postponement of the Veri*factu fiscalization system, pushing mandatory adoption to 1 January 2027 for companies and 1 July 2027 for individual professionals. The new dates are not yet official, as they must still be confirmed through a Royal Decree in the BOE. The rollout of the Veri*factu system has been postponed for another year, according to an announcement follo... Read more
VeriFactu fiscalization implementation d...
Spain
02.12.2025.
15:16H
Author: Nikolina Basić
Spain has announced a one-year postponement of the Veri*factu fiscalization system, pushing mandator... Read more
New document was uploaded: Checklist for the certification process in Spain
Spain
Author: Stevan Car
The uploaded document provides a structured set of test cases for validating the fiscal and technical behavior of Point of Sale (POS) systems in Spain, aligned with fiscalization principles introduced under the Veri*Factu regime. Read more
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Spain
07.11.2025.
08:22H
Author: Stevan Car
The uploaded document provides a structured set of test cases for validating the fiscal and technica... Read more
New document was uploaded: Certification process in Spain
Spain
Author: Nikolina Basić
The purpose of this document is to explain the certification process of POS in Spain. Spain introduced fiscalization for the first time. Certification process in Spain is quite specific and handled as a self-verification procedure. Read more
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Already subscriber? LoginNew document was uploaded: Certification...
Spain
30.10.2025.
11:18H
Author: Nikolina Basić
The purpose of this document is to explain the certification process of POS in Spain. Spain introduc... Read more
Fiscalization in Spain: outdated software in Spain
Spain
Author: Nikolina Basić
Who bears the responsibility for outdated software in Spain? The responsibility for maintaining compliant sales software lies with the user, not the software provider. Read more
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Already subscriber? LoginFiscalization in Spain: outdated softwar...
Spain
30.10.2025.
09:57H
Author: Nikolina Basić
Who bears the responsibility for outdated software in Spain? The responsibility for maintaining comp... Read more
Latest document for Spain
See moreChecklist for the certification process in Spain
Spain
Author: Stevan Car
The uploaded document provides a structured set of test cases for validating the fiscal and technical behavior of Point of Sale (POS) systems in Spain, aligned with fiscalization principles introduced under the Veri*Factu regime. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginChecklist for the certification process...
Spain
07.11.2025.
14:46H
Author: Stevan Car
The uploaded document provides a structured set of test cases for validating the fiscal and technica... Read more
Certification process in Spain
Spain
Author: Nikolina Basić
The purpose of this document is to explain the certification process of POS in Spain. Spain introduced fiscalization for the first time. Certification process in Spain is quite specific and handled as a self-verification procedure. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginCertification process in Spain
Spain
28.01.2026.
11:18H
Author: Nikolina Basić
The purpose of this document is to explain the certification process of POS in Spain. Spain introduc... Read more
The Royal Decree 254/2025
Spain
Author: -----------
This is the Royal Decree 254/2025, of April 1, amending Royal Decree 1007/2023, of December 5, approving the Regulation establishing the requirements to be adopted by computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of billing record formats. Read more
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Already subscriber? LoginThe Royal Decree 254/2025
Spain
10.10.2025.
15:51H
Author: -----------
This is the Royal Decree 254/2025, of April 1, amending Royal Decree 1007/2023, of December 5, appro... Read more
Example of declaration of responsibility (certification) for POS SW providers (ES)
Spain
Author: ----
Spain’s Tax Administration Agency (AEAT) has published an official example of a declaración responsable (responsible declaration) for POS software providers developing systems compatible with the new VERI*FACTU fiscalization framework. Read more
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Spain
18.06.2025.
13:38H
Author: ----
Spain’s Tax Administration Agency (AEAT) has published an official example of a declaración responsa... Read more
Example of declaration of responsibility (certification) for POS SW providers (EN)
Spain
Author: ----
Spain’s Tax Administration Agency (AEAT) has published an official example of a declaración responsable (responsible declaration) for POS software providers developing systems compatible with the new VERI*FACTU fiscalization framework. Read more
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Already subscriber? LoginExample of declaration of responsibility...
Spain
18.06.2025.
13:35H
Author: ----
Spain’s Tax Administration Agency (AEAT) has published an official example of a declaración responsa... Read more
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more