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:
871
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.
Other news from Spain
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
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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
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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
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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
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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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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
Clarification on certification in Spain and version control for customized SIF (POS) products
Spain
Author: Nikolina Basic
Industry experts have clarified that customized SIF/POS software under Spain’s RD 1007/2023 does not require separate certification unless the changes affect core regulatory functions. Minor customizations—such as layout or interface tweaks—are permitted without a new Responsible Declaration, provided they don’t alter billing component compliance. Read more
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