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
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522
Content accuracy validation date:
11.03.2022
Content accuracy validation time:
08:21h
Content
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.
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