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There is no obligation to install a system that records sales and issues invoices/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
From 2017, the use of electronic billing tools was presented- a system that simplifies the declaration of VAT since taxpayers can electronically send the invoices/receipts generated in the tax period to the Tax Agency. The Tax Agency launched a new VAT tax management system- Immediate Supply of VAT Information or SII - through which it is possible to send all the invoices/receipts generated by a company through the AEAT (The State Administration of the Tributary Administration) Electronic Headquarters.
Type of fiscalization: non-fiscal country
Latest news for Spain
See moreDo vending machines in Spain have to comply with the TicketBAI requirements?

TicketBAI requirements in terms of issuing receipts and invoices have been present for a while now. A large number of taxpayers are already obliged to be in compliance with the TBAI requirements, but that depends on business activities and the subregion of the Basque region. For the vending sales devices, the question arises in the terms: are vending sales devices subject to TicketBAI, or are t... Read more

Do vending machines in Spain have to com...

TicketBAI requirements in terms of issuing receipts and invoices have been present for a while now.... Read more
Does the TicketBai obligation affect SII requirements?

It is known that there are special invoice reporting obligations, known as SII, present in Spain. Also, TicketBAI obligations are already in force in the Basque region. The question is how these two invoice reporting obligations are connected, and whether one shuts down the other. The Gipuzkoa Tax Authority in the Basque Country announced that the TicketBAI obligation does not exempt taxpayers fro... Read more

Does the TicketBai obligation affect SII...

It is known that there are special invoice reporting obligations, known as SII, present in Spain. Al... Read more
VAT reductions in Spain in 2023

Changes in the VAT section have been introduced in Spain. The Spanish government announced a new package of inflation-relief measures. They will reduce the VAT on certain goods. It is important to state that reduced rates will be applied from January 1, 2023, to June 30, 2023. VAT changes occure in: Basic foods (milk, bread, fruit, vegetables, etc.) are reduced from 4% to 0%. Oil and pasta: re... Read more

VAT reductions in Spain in 2023

Changes in the VAT section have been introduced in Spain. The Spanish government announced a new pac... Read more
While we wait for the final text of the draft of the VAT in the Digital Age (ViDA) Directive, we can say that there are some certainties regarding the scope of the Directive, and the proposed scope is, as follows. EU Digital Reporting Requirements (DRR) were introduced for intra-EU transactions; Recapitulative statements have been removed. DRRs are to be mandatory or optional for domestic... Read more

What is the proposed scope of the VAT in...
While we wait for the final text of the draft of the VAT in the Digital Age (ViDA) Directive, we can... Read more
Changes to SII technical requirements in Spain

In Spain, some novelties regarding the SII requirements occurred. As a reminder, in 2017, the use of electronic billing tools was introduced, a system that simplifies the declaration of VAT, since taxpayers can electronically send the invoices/receipts generated in the tax period to the Tax Agency. Therefore, the Tax Agency launched a new VAT tax management system—the Immediate Supply of VAT... Read more

Changes to SII technical requirements in...

In Spain, some novelties regarding the SII requirements occurred. As a reminder, in 2017, the use of... Read more
The draft VAT in the Digital Age" (ViDA) Directive should have been adopted on November 16, 2022, but unfortunately the adoption was rescheduled for December 7, 2022. More details on what it brings are as follows. While for more specific information we would need the adoption of the text of ViDA, there are some insights it could bring: Digital Reporting Requirements (DRR)—Introduction o... Read more

VAT in the Digital Age (ViDA) is around...
The draft VAT in the Digital Age" (ViDA) Directive should have been adopted on November 16, 2022, bu... Read more
Latest document for Spain
See moreThe purpose of this document is to provide a better understanding of the main words and phrases that are used when referring to the EU legislation relating to the One Stop Shop (hereinafter: “OSS”) as part of the EU VAT e-commerce package. Read more
OSS and E-commerce glossary
The purpose of this document is to provide a better understanding of the main words and phrases that... Read more
Legal Q&A - Spain (Basque region)

Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its content spares the precious time you would invest in researching this specific field. This document prepared by our experienced fiscal experts unveils answers to questions such as: What is the type of fiscalization in the country? When did it start and what was the timeline? What does the history of changes look like? What is the law? Which are the other regulations? Where does fiscal law need to be implemented? These examples concern only some general questions, but there are also chapters describing journals, communication with authorities, taxes, VAT, etc., and therefore questions and answers concerning these topics. Read more
Legal Q&A - Spain (Basque region)

Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its... Read more
Legal Q&A - Spain (state level)

Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its content spares the precious time you would invest researching this specific field. This document prepared by our experienced fiscal experts unveils answers to questions such as: What is the type of fiscalization in the country? When did it start and what was the timeline? What does the history of changes look like? What is the law? Which are the other regulations? Where does fiscal law need to be implemented? These examples concern only some general questions, but there are also chapters describing journals, communication with authorities, taxes, VAT, etc., and therefore questions and answers concerning these topics. Read more
Legal Q&A - Spain (state level)

Q&A is a crucial document containing answers to common questions when it comes to fiscalization. I... Read more
On June 22nd, 2022, Fiscal Solutions organized a free webinar on the topic „E-commerce in EU: let's talk about OSS“. The webinar was held by Aleksandar Marinković, Legal Consultant at Fiscal Solutions and Marina Marinković, Sales Manager at Fiscal Solutions. Let’s hear what they have to say about this topic. Read more
Recorded webinar: E-commerce in EU: let'...
On June 22nd, 2022, Fiscal Solutions organized a free webinar on the topic „E-commerce in EU: let's... Read more
Royal Decree 1619/2012, of November 30, which approves the Regulation that regulates billing obligations (ES)

This document represents one of the regulations regarding billing obligations at Spain's state level. Read more
Royal Decree 1619/2012, of November 30,...

This document represents one of the regulations regarding billing obligations at Spain's state level... Read more
Royal Decree 1619/2012, of November 30, which approves the Regulation that regulates billing obligations (EN)

This document represents one of the regulations regarding billing obligations at Spain's state level. Read more
Royal Decree 1619/2012, of November 30,...

This document represents one of the regulations regarding billing obligations at Spain's state level... Read more