The draft bill on technical requirements for software and informatics systems supporting invoicing and standardization of invoices is presented in Spain. The draft bill makes mandatory specific technical requirements to register transactions under a standardized format, including detailed information on VAT, and also concerning the issuance of invoices. New informatics systems for invoices must allow the real-time reporting of invoices to tax authorities, although this would not be required yet as of 2024. (the bill is expected to enter into force by 24 January 2024).
In the following, we unveil the most important requirements.
Latest changes concerning e-invoicing in Spain
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1113
Content accuracy validation date:
11.03.2022
Content accuracy validation time:
08:21h
Some of the new requirements for informatics and invoicing systems:
- Informatic invoice systems and software must guarantee the protection of the invoice data registered, as well as its integrity, conservation, accessibility, and non-alteration.
- Data protection of the invoice register, avoiding any modification of the information after the invoice is issued;
- Functionality system that allows the traceability of the data registered on the system, allowing the administration to have immediate access and extracting data registered;
- Informatic systems must allow the automatic and instant reporting of all invoice registers to the tax authorities.
Also, it is important to note that this new regulation will impact the general invoicing requirements in Spain:
- it will be required to use a specific sequential invoice number for those invoices issued under the new technical requirements;
- invoices must contain an identification code and the QR code as required from the new systems, and wording indicating “dfactura verificable en la see electrónica de la AEAT”, for those invoices issued under the new technical requirements.
Currently, e-invoicing in Spain is only mandatory in the area of B2G relations. Also, e-invoicing is voluntary on the invoices issued and received in the B2B area, but its use must be accepted by the customer recipient.
Other news from Spain
Law that postpones the VeruFactu fiscalization obligation in Spain has been published.
Public
Spain
Author: Nikolina Basić
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
VeriFactu fiscalization implementation delayed again in Spain
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain has announced a one-year postponement of the Veri*factu fiscalization system, pushing mandatory adoption to 1 January 2027 for companies and 1 July 2027 for individual professionals. The new dates are not yet official, as they must still be confirmed through a Royal Decree in the BOE. The rollout of the Veri*factu system has been postponed for another year, according to an announcement follo... Read more
New document was uploaded: Checklist 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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: 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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Fiscalization in Spain: outdated software in Spain
Spain
Author: Nikolina Basić
Who bears the responsibility for outdated software in Spain? The responsibility for maintaining compliant sales software lies with the user, not the software provider. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Seamless Sales Continuity: How Verifactu Handles Billing Disruptions Without Stopping Business
Spain
Author: Nikolina Basić
In Verifactu mode, temporary disruptions such as internet or hardware issues trigger an automatic retry process, ensuring billing records are resent hourly until successfully submitted. Discover more insights as follows. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: 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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login