Spain
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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 moreE-invoicing in Spain – rules from 2027
Spain
Author: Nikolina Basić
Under the Crea y Crece Law, Spain plans to introduce mandatory B2B e-invoicing as early as 2027, requiring businesses to issue, transmit, and store invoices in structured electronic formats such as FacturaE, UBL, or CII. The obligation will apply to Spanish companies, self-employed professionals, and foreign VAT-registered businesses, with large companies expected to comply from 2027 and SMEs and... Read more
Under the Crea y Crece Law, Spain plans to introduce mandatory B2B e-invoicing as early as 2027, req... Read more
Fiscalization in Spain: security requirements for sales/billing systems
Spain
Author: Nikolina Basić
Spain’s fiscalization rules require a unique hash (digital fingerprint) for all records generated by Computer Billing Systems, including invoices, registration entries, cancellations, and certain event logs. Read more
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Spain’s fiscalization rules require a unique hash (digital fingerprint) for all records generated by... Read more
Spain’s Fiscalization Reform: A Legal Turning Point for Retail and POS Compliance
Spain
Author: Fiscal Solutions
Spain’s fiscalization reform is entering its decisive phase. What began as a draft regulatory initiative in February 2022 has matured into a defined legal framework with fixed compliance deadlines and clearly articulated obligations. For retailers and POS vendors operating in Spain, the question is no longer whether fiscalization will apply — but when and under which legal conditions. Read more
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Spain’s fiscalization reform is entering its decisive phase. What began as a draft regulatory initia... Read more
New webinar was uploaded: Recorded webinar: Spain's Fiscalization: Where are we now?
Spain
Author: Nikolina Basić and Ištvan Božoki
On February 19, 2026, Fiscal Solutions organized a free webinar on the topic „Spain's Fiscalization: Where are we now?“. It was held by Nikolina Basić, Legal Consultant at Fiscal Solutions, and Ištvan Božoki, Technical Consultant at Fiscal Solutions. Read more
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On February 19, 2026, Fiscal Solutions organized a free webinar on the topic „Spain's Fiscalization:... Read more
Spain 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 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
Spain’s Official State Gazette (BOE) has published Royal Decree-Law 15/2025, extending the mandatory... 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
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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
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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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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’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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Spain’s Tax Administration Agency (AEAT) has published an official example of a declaración responsa... Read more
Q&A from the webinar: Fiscalization and online sales in European countries
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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On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and onli... Read more