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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 moreNew document was uploaded: The Royal Decree 254/2025

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? LoginNew document was uploaded: The Royal Dec...

This is the Royal Decree 254/2025, of April 1, amending Royal Decree 1007/2023, of December 5, appro... Read more
The Navarre government adopted Anti-Fraud Plan for 2025–2027-fiscalization rules.

Navarre has approved its 2025–2027 Anti-Fraud Plan, introducing a fiscalization system similar to TicketBAI and VeriFactu, along with the NaTicket project for real-time billing data transmission. The plan also emphasizes taxpayer support, digital accessibility, education, and enhanced tax controls, including measures on crypto assets and forensic auditing. The Government of Navarre has officially... Read more
The Navarre government adopted Anti-Frau...

Navarre has approved its 2025–2027 Anti-Fraud Plan, introducing a fiscalization system similar to Ti... Read more
Spain tightens certification requirements for Billing Software producers under Royal Decree 1007/2023.

Under new guidelines from Spain's Ministry of Finance, billing software producers must now provide detailed system and producer information to meet compliance standards set by Royal Decree 1007/2023. This mandatory certification requires a "responsible declaration" that includes clear identification of the software's functionality and the producer's details. Read more
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Already subscriber? LoginSpain tightens certification requirement...

Under new guidelines from Spain's Ministry of Finance, billing software producers must now provide d... Read more
Fiscalization in Spain: is it allowed to have a pre-billing (draft) of invoices and billing records before generating an invoice or billing record?

Spain’s Royal Decree 1007/2023 clarifies that computerized invoicing systems (SIF) may generate pre-invoices or proforma invoices, but these must be fully integrated with the official invoice issuance system. All preparatory documents must be preserved, directly linked to the final invoices, and remain traceable even if no final invoice is issued. Read more
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Already subscriber? LoginFiscalization in Spain: is it allowed to...

Spain’s Royal Decree 1007/2023 clarifies that computerized invoicing systems (SIF) may generate pre-... Read more
The Spanish tax administration launched an inspection campaign regarding VeriFactu compliance.

The Spanish Tax Agency has launched an inspection campaign targeting dual-use invoicing software ahead of the July 29, 2025 Verifactu compliance deadline, emphasizing its crackdown on tools that enable invoice manipulation. From July 30 onward, all new or updated invoicing software must fully comply with Verifactu standards, with non-compliance risking fines of up to €150,000. Regarding deadlines... Read more
The Spanish tax administration launched...

The Spanish Tax Agency has launched an inspection campaign targeting dual-use invoicing software ahe... Read more
What data must the SIF (POS) producer in Spain include in the Certification?

Under Spain’s Royal Decree 1007/2023 and Article 29.2.j) of the LGT, billing system producers (SIF) must comply with new certification requirements, including detailed disclosures about their software and company. To support this, the Spanish Tax Agency (AEAT) has published example templates to guide producers in submitting proper declarations. Read more
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Already subscriber? LoginWhat data must the SIF (POS) producer in...

Under Spain’s Royal Decree 1007/2023 and Article 29.2.j) of the LGT, billing system producers (SIF)... Read more
Latest document for Spain
See moreThe Royal Decree 254/2025

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

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’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’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’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’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
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Already subscriber? LoginQ&A from the webinar: Fiscalization in Spain: not every retailer needs It?

On the 28th of November 2024, Fiscal Solutions held a webinar „FISCALIZATION IN SPAIN—NOT EVERY RETAILER NEEDS IT?“ This document contains the 10 questions you asked during this webinar and our responses regarding this topic. We also remind you that you can either watch or download our recorded webinar from our portal: https://www.fiscal-requirements.com/documents/1027 Read more
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On the 28th of November 2024, Fiscal Solutions held a webinar „FISCALIZATION IN SPAIN—NOT EVERY RETA... Read more
Ministerial order that develops technical specification for Verifactu systems and related topics (ES)

The Spanish Ministry of Finance has issued Order HAC/1177/2024, which defines technical and functional requirements for "VERI*FACTU" invoicing systems. Starting from July 29, 2025, these systems must comply with specific security, traceability, and data integrity standards to streamline compliance with the updated fiscal regulations. Read more
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Already subscriber? LoginMinisterial order that develops technica...

The Spanish Ministry of Finance has issued Order HAC/1177/2024, which defines technical and function... Read more