Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Technical
iThe Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.
Last news published on: 03.09.2026 | News: 249
Last document published on: 07.11.2025 | Documents: 50
Highlight
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 moreFrom UPOS to AI: How Retail Technology Standards Are Evolving
Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail. Retail technology has changed dramatically over the past three decades, yet many standar... Read more
Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail.
New webinar was uploaded: Recorded webinar: From OPOS to the Future of AI-Driven Retai
Retail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginRetail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
Save the Date - Community Day 2026
The 3rd Annual Community Day on October 15, 2026, at Mona Plaza Belgrade focuses on fiscalization. No sales pitches or commercial agendas allowed. We are pleased to announce Community Day 2026! This is the 3rd annual edition of our community event. 📅 October 15, 2026📍 Mona Plaza Belgrade A unique gathering for the fiscalization and retail technology community. Focused on knowledge sharing, i... Read more
Why Fiscal Transaction Counters Become So Complicated at the Point of Sale
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge. A simple se... Read more
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.
Spain plans 21% VAT on Short-Term Rentals
Spain
Author: Nikolina Basić
Spain proposes tighter housing fiscal rules: higher taxes on rentals, 21% VAT for tourist accommodations, and stricter obligations for digital platforms, awaiting Congress approval. The Spanish Government has unveiled a proposal to tighten fiscal rules in the housing sector, including higher taxes on short-term rentals and stricter obligations for digital platforms. Tourist accommodations offerin... Read more
Spain
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05.08.2026.
08:15H
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Author: Nikolina Basić
Latvia's phased e-invoicing mandate includes B2G and G2G from January 1, 2025, with B2B requirements starting January 1, 2028, ensuring compliance with EN 16931 standards.
Spain
Author: Ljubica Blagojević
Spain's transition to structured electronic invoices enhances VAT reporting, reducing fraud with three systems: SII for real-time reporting, VeriFactu for invoicing software rules, and Crea y Crece for B2B compliance. Spain is replacing paper invoices and basic PDFs with structured electronic invoices to improve VAT reporting, reduce fraud and increase transaction transparency. The reform inclu... Read more
Spain
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29.07.2026.
08:12H
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Author: Ljubica Blagojević
Most important documents for Spain
See moreLegal requirements - Spain (Basque region)
Spain
Author: Nikolina Basic
This unique document developed by our experienced fiscal experts unveils a precise analysis of the legal requirements for fiscalization in Spain, Provincial of Basque-(Gipuzkoa, Alava, Biscay) You’ll find all the details concerning the Ticket BAI system in each region.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis unique document developed by our experienced fiscal experts unveils a precise analysis of the legal requirements for fiscalization in Spain, Provincial of Basque-(Gipuzkoa, Alava, Biscay) You’ll find all the details concerning the Ticket BAI system in each region.
Spain
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29.04.2026.
12:40H
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Author: Nikolina Basic
Royal Decree 1007/2023 with technical and functional aspects of the new billing system VERIFACTU
Spain
Author: Kristina Dosen
The Spanish Ministry of Finance has published Royal Decree 1007/2023, dated December 5, which approves the Regulation that establishes the requirements for computer or electronic systems and programmes supporting the invoicing processes of entrepreneurs and professionals, as well as the standardisation of billing record formats. Read more
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Spain
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19.02.2024.
14:43H
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Author: Kristina Dosen
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
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18.06.2025.
13:35H
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Author: ----
Technical country overview - Spain
Spain
Author: Stevan Car
This document addresses all the technical details regarding the fiscalizaton process in Spain, mainland territory. In this presentation, we deal with topics such as - Fiscal overview of fiscal requirements - Architecture and data flow - VariFactu protocol - POS system requirements - Fiscal service overview - Fiscal backoffice overview Read more
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Spain
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23.12.2025.
14:54H
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Author: Stevan Car
VeriFactu - Fiscalization in Spain
Spain
Author: Nikolina Basic
The purpose of this document is to introduce the VeriFacu system. It represents the fiscalization system in Spain that will be established at the state level, probably in 2024. It represents a kind of revolution in Spain from a fiscalization perspective. Let’s find out more about it.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe purpose of this document is to introduce the VeriFacu system. It represents the fiscalization system in Spain that will be established at the state level, probably in 2024. It represents a kind of revolution in Spain from a fiscalization perspective. Let’s find out more about it.
Spain
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17.08.2026.
12:45H
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Author: Nikolina Basic
Royal Decree 1619/2012, of November 30, which approves the Regulation that regulates billing obligations (EN)
Spain
Author: Kristina Dosen
This document represents one of the regulations regarding billing obligations at Spain's state level. Read more
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Spain
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25.05.2023.
15:13H
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Author: Kristina Dosen