In accordance with our previously published news about e-invoicing, we can say that the Spanish government approved the draft law, which is named "Law for the Creation and Growth of Companies," which includes information about the obligatory B2B e-invoicing. After approval, the law is published in the official Gazette. Additionally, it is expected that the regulatory framework will be released in 6 months with more details on technical requirements.
B2B e-Invoicing Law published on the official Gazette in Spain
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1332
Content accuracy validation date:
24.04.2023
Content accuracy validation time:
09:38h
This is an obligation for:
- Taxpayers with an annual turnover of more than 8 million euros will have one year after regulatory framework approval.
- For the remaining taxpayers, the obligation will enter into force two years after the regulatory framework is approved (for large taxpayers in early 2024, full implementation is expected to take place between 2024 and 2026).
Mandatory subjects of these obligations are:
- All Spanish VAT registered businesses and individuals are within the scope,
- All businesses and professionals must issue, send, and receive electronic invoices in their business relationships with other entrepreneurs and professionals.
- Companies supplying certain services to final consumers must issue and send electronic invoices in their relationships with individuals who agree to receive them or who have explicitly requested them. (for businesses in telecommunication services, financial services, water, gas, and electricity services)
Other news from Spain
What data must the SIF (POS) producer in Spain include in the Certification?
Spain
Author: Nikolina Basić
Under Spain’s Royal Decree 1007/2023 and Article 29.2.j) of the LGT, billing system producers (SIF) must comply with new certification requirements, including detailed disclosures about their software and company. To support this, the Spanish Tax Agency (AEAT) has published example templates to guide producers in submitting proper declarations. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
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