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There is no obligation to install a system that records sales and issues invoices and receipts. Currently, no certification of hardware or software is required. But changes are expected soon in terms of the introduction of mandatory software for issuing receipts and invoices.
Spain
In Spain, we have two different fiscalization systems. One is TicketBAI, which must be used in Basque territory. For the rest of Spain—the so-called Mainland territory—a new fiscalization is announced, known as the VeriFacty system, and it is expected to be used in 2024.
Type of fiscalization: non-fiscal country, software fiscalization for Basque, and soon software fiscalization for the rest of Spain
Latest news for Spain
See moreInvoicing log designs: Draft Document Update in Spain
The Spanish Tax Administration (AEAT) has recently updated an Excel document that describes sending data to the VERIFACTU system (v0.11.4). Two fields that were optional until now are now alternatives. Let's delve deeper into this subject. Read more
Invoicing log designs: Draft Document Up...
The Spanish Tax Administration (AEAT) has recently updated an Excel document that describes sending... Read more
Fiscalization in Spain: Can SIF be Verifactu, non-verifactu, or both?
As we have introduced before, the fiscalization in Spain can be VeriFactu, where receipts and their records are sent in real-time, or non-VeriFactu. But the question arises: what needs to be supported? The confirmation came from AEAT, which states that the SIF can be only Verifactu (exclusively allowing use as VERI*FACTU) or "dual" (allowing to be used, at the taxpayer's choice, as VERI*FACTU AND... Read more
Fiscalization in Spain: Can SIF be Verif...
As we have introduced before, the fiscalization in Spain can be VeriFactu, where receipts and their... Read more
Spain submits a draft regulatory framework for e-invoicing rules to the EU Commission.
Spain submits a draft regulatory framework for Crea y Crece law to the EU Commission. Following the publication of the draft Royal Decree regarding regulatory developments for “Crea y Crece” on June 15, 2023, the Finance Ministry and the Ministry of Economy and Digital Transformation in Spain have submitted a new edited version of the previous draft Royal Decree with some changes in it. This mean... Read more
Spain submits a draft regulatory framewo...
Spain submits a draft regulatory framework for Crea y Crece law to the EU Commission. Following the... Read more
Is it allowed for taxpayers to transfer receipts (invoices) for accounting purposes to an external company, in accordance with fiscalization requirements in Spain?
The traceability of receipts or invoices is one of the main requirements of the new fiscalization system in Spain. It is materialized through the chaining that the SIF makes of the billing records. What does this actually mean? it is limited to the SIF. Once the records are duly chained and generated (and signed or sent to the AEAT), the regulation and order do not enter into what is subsequently... Read more
Is it allowed for taxpayers to transfer...
The traceability of receipts or invoices is one of the main requirements of the new fiscalization sy... Read more
VERIFACTU chaining transactions, initial record
Billing record traceability refers to the process where each billing record in a series includes a reference to the previous one chronologically. This sequence of billing records ensures their traceability, particularly for those generated by the computer system. Read more in order to find out about the criteria that must be met. Read more
VERIFACTU chaining transactions, initial...
Billing record traceability refers to the process where each billing record in a series includes a r... Read more
Does a QR code have to be present if there are no real-time receipts (invoices, no-Verifactu) in the new fiscalization system in Spain?
Yes, the QR code is a mandatory requirement for both Verifactu and non-Verifactu systems that must be presented on receipts (invoices). If the QR is scanned, the AEAT will know if it has been generated by a Verifactu (which will have sent the corresponding billing record) or a No Verifactu (which will not have sent it and must keep it locally), responding accordingly. If we consider the purpose of... Read more
Does a QR code have to be present if the...
Yes, the QR code is a mandatory requirement for both Verifactu and non-Verifactu systems that must b... Read more
Latest document for Spain
See moreDraft ordinance with technical and functional aspects of the new billing system VERIFACTU
The Spanish Ministry of Finance has published a draft ordinance to regulate the technical and functional aspects of certified billing systems. At the time of this writing, the draft is still open for public comments. Read more
Draft ordinance with technical and funct...
The Spanish Ministry of Finance has published a draft ordinance to regulate the technical and functi... Read more
Recorded webinar: It’s time to grow together
In this discussion, we have introduced our new partner program and what is essential for international growth, while dealing with topics such as - Success factors for POS applications - What does globalization mean? - How to grow globally? Furthermore, we presented benefits for our partners. Last but not least, we presented our fiscal cloud architecture and its important features. Read more
Recorded webinar: It’s time to grow toge...
In this discussion, we have introduced our new partner program and what is essential for internation... Read more
The purpose of this document is to present a comparison between fiscalization requirements between Portugal and Spain, with a general overview of the most important fiscalization characteristics of both countries. Read more
System comparison between countries (maj...
Questions and answers from a webinar “Fiscalization in Spain from the legal side” held on 17.01.2024
We prepared 21 questions you asked during our webinar and our responses regarding the topic "Fiscalization in Spain: Legal," such as: Does the Verifactu apply to B2B? If one business has multiple branches, how many applications are required? etc. You can find the recording of this webinar here: https://www.fiscal-requirements.com/documents/925 Read more
Questions and answers from a webinar “Fi...
We prepared 21 questions you asked during our webinar and our responses regarding the topic "Fiscali... Read more
Recorded webinar: Fiscalization in Spain from the legal side
On January 17th, 2024, Fiscal Solutions organized a free webinar on the topic of "Fiscalization in Spain from the Legal Side." Fiscal Solutions co-founder Roland Zalisevskij and Nikolina Basic, a legal consultant at Fiscal Solutions, hosted the webinar. Read more
Recorded webinar: Fiscalization in Spain...
On January 17th, 2024, Fiscal Solutions organized a free webinar on the topic of "Fiscalization in S... Read more
Royal Decree 1007/2023 - Fiscalization requirements for Spain (ES)
This regulation represents a new and official law that introduces fiscalization requirements for the first time in Spain. Read more
Royal Decree 1007/2023 - Fiscalization r...
This regulation represents a new and official law that introduces fiscalization requirements for the... Read more