The AEAT has published an initial draft document establishing the technical requirements necessary to send invoice records generated by "VERI*FACTU" certified invoicing systems (Sistemas Informaticos de Facturacion y Sistemas) to the tax authority via web services. According to how it is stated, the technical document solely focuses on the web services to send invoice records on a voluntary basis, but the AEAT will be issuing separate technical documentation relating to web services allowing for the sending of invoice records upon request from the AEAT and for sending records to the AEAT in real time.
A draft law in relation to technical requirements for VERI*FACTU invoicing systems has been published in Spain
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
30
Content accuracy validation date:
23.11.2022
Content accuracy validation time:
12:27h
Content
As a reminder, the ability to send invoice records to the AEAT is part of new strict IT, security, and tax requirements for developers and users of invoicing systems starting July 1, 2024. This includes requirements for e-invoicing software developers and solution providers to certify that their systems comply with these new standards and requirements. Invoices generated must include a QR code, and the narrative "Invoice verifiable at the electronic headquarters of the AEAT" or "VERI*FACTU" where the system sends the invoicing records directly to the AEAT.
But, it is important to state that the legislation is still in draft form, subject to change, and still needs to be formally approved (we are awaiting the opinion of the Council of State).
A short overview of the process for sending invoice records
- The submission of billing records will be made electronically through the exchange of XML messages through SOAP v1.1 web services.
- There will be two clearly defined categories of XML messages: one for the sending of "registration records" and another for the sending of "cancellation records."
- The maximum number of invoice records per individual submission is 1,000.
- Once the XML message has been sent, the AEAT will automatically carry out a validation process, validating both the XML format and applying business rules. If the message passes the XML format level validations, the business rule validation will be carried out, returning a response message, confirming whether the records have either been accepted or rejected by the AEAT. Where the XML fails the format validation, a SoapFault message will be returned containing the specific error.
- The XML response message sent back by the AEAT will contain a list of accepted and rejected invoice registration records, together with the rejection reason. In case of rejection, businesses must make the necessary corrections and re-submit the relevant records, etc.
Also, some technical details in relation to data standards and other requirements from the technical perspective have been published.
Other news from Spain
Mandatory TicketBai obligations in Alava begin on December 1, 2022
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
As a reminder, TicketBAI is the system for sending and certifying the invoices issued for all economic activities by the Provincial Treasury. It is an obligation in the Basque region-Gipuzkoa, Alava, and Biskaya. For Alava-it will be mandatory from December 1st of 2022. for all groups of taxpayers. More precisely, the timeframe was introduced before, the voluntary period was from January 1st, 2022... Read more
New document was uploaded: OSS and E-commerce glossary
Author: Kristina Dosen
The purpose of this document is to provide a better understanding of the main words and phrases that are used when referring to the EU legislation relating to the One Stop Shop (hereinafter: “OSS”) as part of the EU VAT e-commerce package. Read more
A new service for taxpayers in Spain
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
The new service provided in Spain enables the taxpayer to choose the most convenient mode of communication (face-to-face and remote) according to their circumstances, their availability, their knowledge, and their degree of digitization. But how does it help him? What kind of service is it? Let's find out. Spain’s integral digital administration (ADI) has been designed as AEAT's virtual cou... Read more
B2B e-invoicing has been confirmed in Spain
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
The Spanish government approved the draft law, which is named "Law for the Creation and Growth of Companies," and includes information about obligatory B2B e-Invoicing. After the approval, the law is published in the official gazette. For taxpayers with an annual turnover of more than 8 million euros, the obligation will enter into force one year after regulatory framework approval. For the rem... Read more
Issuing invoices or receipts with QR and TicketBAI identifiers
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
Is the response from the TicketBAI service necessary to be able to issue the invoice/receipt with QR and TicketBAI identifiers? Let us remind you that TBAI requirements are new requirements that must be fulfilled for operations in the Basque region in Spain. Legislation, both legal and technical, has determined the main rules and conditions that must be met. One of the questions that arise in t... Read more
Mandatory electronic invoicing in Spain for the private sector
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
The Congress of Spain has approved the Law for the Creation and Growth of Companies. According to this regulation, all entrepreneurs and professionals must issue, send, and receive electronic invoices in their business relationships with other entrepreneurs and professionals. Additionally, the recipient and the sender of electronic invoices must provide information on the status of the invoices. I... Read more