As we have stated before, the new changes in relation to fiscalization were announced in Spain. It will be a special certified invoicing system that will need to fulfill predefined requirements. We can say that Spain will become a "fiscal" country. (although the Basque region is already fiscal).
Deadlines for the implementation of computerized invoicing systems in Spain
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
893
Content accuracy validation date:
08.02.2023
Content accuracy validation time:
08:22h
The State Tax Administration Agency (AEAT) is working on a royal decree that will approve regulations that establish the technical requirements to be adopted by the computerized invoicing systems (SIF), as well as the standardization of formats of invoice records.
With the latest changes introduced to date in the Draft Royal Decree, the following deadlines are provided for taxpayers and software suppliers:
- The taxpayers obliged to issue invoices to which the regulation applies must have their computerized invoicing systems operational and adopted before July 1, 2024.
- Suppliers and marketers of computerized invoicing systems (SIF) must offer their solutions adapted to the technical requirements established in the regulation within a maximum period of nine months from the entry into force of the Ministerial Order that develops it
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Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
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End of intra-model European electronic invoice and new rules introduced
Public
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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