In Spain, there is no legal provision that requires the use of a predefined cash register system- the use of a cash register is not regulated by law. Meaning: no obligation to install a system that records sales and issues invoices/receipts. So, we can say that there is no fiscalization in Spain in classic terms. Although the use of a cash register is not mandatory in Spain, nor does the legislation determine which type of cash register to use, any business that bases its activity on selling to the public needs some type of system with which to record cash inflows and outflows (usually POS terminals, cash registers).
Main requirements from the fiscalization perspective in Spain (state level)
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
2771
Content accuracy validation date:
04.03.2022
Content accuracy validation time:
10:57h
But, it is important to mention that companies are obliged to issue an invoice/receipt with a copy when there is the sale of goods, the provision of a professional and/or technical service, or the charge for the manufacture of a product. No certification of hardware or software is required.
Regarding receipts-or invoices, tickets (different names in Spain are used), they can be issued by any means, either on paper or with an electronic medium. The obligation by law is to provide all the information necessary to calculate the tax obligations. More precisely, taxpayers are obliged to issue an invoice/receipt
for each of its operations and deliver the original to the consumer, use these Invoices/receipts as a backup to keep books and accounting entries, and keep them until the VAT prescription, keep copies of Invoices/receipts in a safe place and deliver them to the TA or any competent body when requested.
From 2017, companies in Spain that declare their VAT every month can send the information from their registration books to the Tax Agency electronically via a special system called Immediate Information Supply system – SII-where special rules are applied.
Other news from Spain
New webinar was uploaded: Recorded webinar: EV Chargin in Europe - Green Growth Meets Fiscal Reality
Author: Gordana Lakić
On June 19th, 2025, Fiscal Solutions organized a free webinar on the topic of "EV Charging in Europe—Green Growth Meets Fiscal Reality." The webinar was held by Fiscal Solutions Sales Manager Gordana Lakić. Let’s find out more on this! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
What contains the example declaration of certification document for POS SW for Spain’s fiscalization?
Spain
Author: Nikolina Basić
Spain’s AEAT has published a model responsible declaration for POS software providers to certify compliance with the VERI*FACTU fiscalization framework, referencing Royal Decree 1007/2023 and Order HAC/1177/2024. Let's find out more about the required details. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Spain's tax administration publishes an example certification template for POS software under the VERI*FACTU system.
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain’s tax authority has published a sample responsible declaration template for certifying POS software under the VERI*FACTU system, applicable to companies with a Spanish tax ID. This model declaration confirms that the software complies with all fiscalization requirements, forming part of Spain’s verification-certification approach to prevent tax fraud and ensure accurate transaction reporting... Read more
Clarification on certification in Spain and version control for customized SIF (POS) products
Spain
Author: Nikolina Basic
Industry experts have clarified that customized SIF/POS software under Spain’s RD 1007/2023 does not require separate certification unless the changes affect core regulatory functions. Minor customizations—such as layout or interface tweaks—are permitted without a new Responsible Declaration, provided they don’t alter billing component compliance. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
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 delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Spain Delays VERI*FACTU Rules by Six Months and Launches New Online Tools
Public
Spain
Author: Ivana Picajkić
Spain
Author: Ivana Picajkić
Spain has delayed the implementation of VERI*FACTU by six months due to pending technical specifications, with the new start dates set for January 1, 2026 (corporate taxpayers) and July 1, 2026 (others). In the meantime, the Spanish Tax Agency has launched online tools to help businesses comply, including invoice submission portals, QR code verification, and download options for invoice records. V... Read more
Invoice Management Under VeriFactu: What invoices are imported from some other (non-SIF) program?
Spain
Author: Nikolina Basić
Under the VeriFactu framework, invoices imported from external (non-SIF) sources must be managed separately from those generated within a certified SIF system, with compliance responsibility falling on the original issuer. These imported invoices are not subject to QR code regeneration or AEAT resubmission, as their compliance is tied to the originating SIF. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login