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:
1378
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
New document was uploaded: Q& A from the 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 find out more about answers to questions asked during the webinar. Read more
New document 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
State treasury in Spain clarifies invoice retention period to avoid penalties.
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
The Spanish Treasury has clarified that invoices must be retained for at least four years under general tax law, with extended periods of five years for investment gold and six years for business records under the Commercial Code. Proper record-keeping—including invoices, receipts, and delivery notes—is essential to avoid fines of up to 2% of transaction value or €300 per violation. As electronic... Read more
End of intra-model European electronic invoice and new rules introduced
Public
Author: Nikolina Basić
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Understanding the Digital Services Act
Author: Ivana Picajkić
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
Fiscalization in Spain: What is the meaning of the so-called billing record in terms of fiscalization requirements?
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Under Spain’s Royal Decree 1007/2023, a billing record is a digitally generated, tamper-proof file linked to each invoice or receipt, serving as the core document for fiscal audits rather than the invoice PDF itself. These records, required in real time (VERI*FACTU mode) or stored securely (SIF), contain structured metadata and digital fingerprints to ensure transparency, integrity, and traceabili... Read more
VERIFACTU services now available.
Spain
Author: Nikolina Basić
The Spanish Tax Agency has launched VERIFACTU services ahead of schedule, enabling businesses to access digital tools under Royal Decree 1007/2023. Available features include web services for submitting and consulting billing records, with specific functions for verifiable invoice submission and QR code-based invoice verification. Read more