As a reminder, Spain will become fiscal in 2024. The Draft Royal Decree contains the main requirements of the new system, known as Verifactu. But still, there are more regulations that are expected to determine all the details of the new fiscalization.
Audit procedure for new fiscalization in Spain (mainland territory)
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
970
Content accuracy validation date:
14.06.2023
Content accuracy validation time:
08:36h
One of the major concerns of taxpayers is certainly how the audit or inspection procedure will look. According to information about these new changes, the Tax Administration may appear in person at the place where the computer system is located or used, and they can demand complete and immediate access to the system, obtaining, where appropriate, the username, password, and any other security key that is necessary for full access. Also, it is important for the Tax Administration to have the possibility to download, copy, consult, or request a copy of the billing or selling records, which companies may provide in electronic format through physical support or by electronic means. The Tax Administration can also require the taxpayer to supply it in electronic format through physical support or by automatic delivery by electronic means to the electronic office. They can also require from the producers or marketers of the computer systems the necessary information to verify compliance with the requirements of the computer systems. This is all to check if everything is in accordance with the legal and technical legislation. Also, TA announced that penalties will not be imposed only on taxpayers but also on software vendors.
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Spain
Author: Nikolina Basić
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Are vending machines subjects of fiscalization in Spain?
Spain
Author: Nikolina Basić
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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
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