FISCAL SOLUTIONS...

Last news published on: 29.06.2026 | News: 243

Last document published on: 07.11.2025 | Documents: 50

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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.

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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.

At present, there are no mandatory hardware or software certification requirements in Spain. However, the Basque Country introduced the TicketBAI system in January 2022, marking the start of structured fiscal reporting at the regional level. From 2027, the VeriFactu system will be implemented across mainland Spain, introducing significant fiscalization obligations, including the mandatory use of specialized, certified software for issuing receipts and complying with predefined technical and reporting requirements 



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Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making.
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Spain’s AEAT has published new guidance on the SPFE e-invoicing system, confirming a phased rollout from 1 October 2027 for large businesses and from 1 October 2028 for all other businesses and professionals. The system will use UBL 2.5, XSD and Schematron validation, certificate-based web services, and mandatory invoice status reporting by recipients.
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Spain’s B2B e-invoicing mandate will use a hybrid 5-corner model, combining private platforms with AEAT’s Public Invoicing Solution and requiring multi-layer invoice validation. The rollout starts in 2026, with mandatory implementation from 2027 for large taxpayers and from 2028 for all other businesses.
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Spain clarified that card payment terminals are not automatically treated as billing systems under the RRSIF if they are used only to process payments. They fall within the RRSIF only when they perform invoicing functions, such as creating, storing, modifying, or managing invoice data, or when they are integrated into a wider billing system.
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Spain will launch a deposit return scheme in November 2026 for beverage containers, enhancing recycling efforts and reducing environmental impact through refundable deposits.
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Spain is advancing toward mandatory B2B e-invoicing under Law 18/2022 through a draft order regulating the platform managed by the Spanish Tax Agency. The draft defines rules for invoice exchange, status reporting (acceptance, rejection, payment), interoperability, and EU-aligned formats. The rollout is planned in phases, starting with large taxpayers from 1 October 2027 and extending to all businesses from 1 October 2028. The consultation is open until 8 May 2026, with entry into force expected on 1 October 2026, although the draft is not yet binding and may still change.
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