Although fiscalization, known under the name Verifactu, was announced a couple of years ago, we are still waiting for more official regulations and confirmation, especially from a technical perspective. If we consider the main fiscalization regulation, Royal Decree 1007/2023 of December 5, which approves the Regulation that establishes the requirements to be adopted by computer or electronic syste... Read more

In a significant move to support consumers, the government has announced an extension of the zero VAT rate on essential food items. The Royal Decree-Law 4/2024, dated June 26, 2024, confirms that basic foodstuffs such as bread, flour, milk, cheese, eggs, fruits, vegetables, legumes, tubers, and cereals will continue to enjoy a VAT exemption until September 30, 2024. In addition to these items, oli... Read more

The document outlines the technical details necessary for implementing the requirements of Article 13 "Hash of Invoice Records" from the Order, which details the technical, functional, and content specifications for invoicing systems. Read more

The technical specifications document outlines the requirements for implementing QR codes on invoices and the corresponding URL for verification services. It is designed to comply with articles 20 and 21 of the relevant order, as well as Real Decree 1007/2023 and Real Decree 1619/2012. More details are as follows. Read more

If we consider sales documents in Spain, we can differentiate between an invoice and a simplified invoice. It is important to consider rules for these types of sales documents, especially because of the introduction of a fiscalization system in Spain, also known as Verifactu, which will affect the above-mentioned sales documents. An invoice is an official document that is intended to prove and re... Read more

Although the initial plan to launch Verifactu fiscalization requirements was scheduled for July 2025, rumours state that it will be postponed to 2026. Let's explore this further. The delay happened probably because of the lack of technical regulations and the delay of mandatory e-invoicing, which has also been postponed. As a reminder, fiscalization in Spain introduces new obligations for taxpaye... Read more