Deadlines for the implementation of computerized invoicing systems in Spain

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).

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