According to the newest draft law regarding the new fiscalization model in Spain which will be applied soon, the computer systems which will be used concerning record and document the deliveries of goods and provision of services
must guarantee the integrity, conservation, accessibility, legibility, traceability, and inalterability of the records.
The main requirements of the new fiscalization in Spain
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1474
Content accuracy validation date:
21.03.2022
Content accuracy validation time:
08:25h
More precisely, computer systems must have the ability to send the billing/selling records to the Tax administration in real-time and continuously. The submission of the information will allow the creation of the so-called "verifiable invoice issuance systems" or "VERI*FACTU systems", which will allow the configuration of certain record books in the electronic headquarters of the AEAT (TA) and the verification of the invoice/receipt by the sender and recipient
Once the billing data is registered, they must be protected against any action that compromises the accuracy, authenticity and completeness of the data stored, so that none of the data recorded may be altered, neither by the computer system itself nor by the user or by any external computer or electronic device, system or program. Of course, it is not allowed to perform any deletion, addition or modification of the original billing record- all the registered data must be correctly dated, indicating the moment in which the registration is made. Also, it is important to mention is that billing records must be chained in such a way that their trace can be verified by following their creation sequence from the first to the last computer system must provide functionalities that allow the monitoring of the registered data clearly and reliably.
Other news from Spain
Billing record retention under the VERI*FACTU System-clarification
Spain
Author: Nikolina Basić
A recent clarification on VERI*FACTU confirms that invoice records are immediately submitted to Spain’s Tax Agency (AEAT) for secure, unalterable storage, eliminating a strict legal obligation for businesses or developers to retain separate copies. However, as not all invoice details—such as individual billing lines—are captured in the system, companies may still choose to retain full copies for internal and operational purposes. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Fiscalization in Spain: How to process in the event of some errors, corrections, and cancellation of invoices in accordance with new fiscalization requirements?
Spain
Author: Nikolina Basić
Under Spain’s new fiscalization rules, invoice errors must be addressed based on their timing and nature, with simple corrections allowed before issuance. Once issued, errors covered by Royal Decree 1619/2012 require a corrective invoice with specific RF codes, while internal billing errors or invalid invoices may require internal corrections or cancellations, applied only in exceptional cases. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Are vending machines subjects of fiscalization in Spain?
Spain
Author: Nikolina Basić
In Spain, vending machines are generally subject to fiscalization and must issue simplified invoices in compliance with VERIFACTU or NO VERIFACTU formats. Let's delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
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