Spain, with its remarkably high number of foreign citizens comprising over 10% of the population, has taken a major stride towards enhancing tax administration and fiscal transparency. The introduction of the new fiscalization system, integrated with the VeriFactu platform of the tax administration, promises to revolutionize the way customer data is managed for invoices.
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Unveiling Spain's New Fiscalization System: Invoices for Foreign Citizens
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
507
Content accuracy validation date:
21.07.2023
Content accuracy validation time:
09:40h
Other news from Spain
Invoice Management Under VeriFactu: What invoices are imported from some other (non-SIF) program?
Spain
Author: Nikolina Basić
Under the VeriFactu framework, invoices imported from external (non-SIF) sources must be managed separately from those generated within a certified SIF system, with compliance responsibility falling on the original issuer. These imported invoices are not subject to QR code regeneration or AEAT resubmission, as their compliance is tied to the originating SIF. Read more
Fiscalization in Spain: Is it possible to “customize” POS SW?
Spain
Author: Nikolina Basić
In Spain, POS software certified under SIF regulations may be customized without separate recertification as long as changes don’t affect mandatory billing requirements outlined in Royal Decree 1007/2023 and OM HAC/1177/2024. Minor modifications—such as invoice layout tweaks—are allowed under the existing certification, but changes impacting compliance require a new Responsible Declaration. Read more
Fiscalization in Spain: How should SIF (POS) be identified?
Spain
Author: Nikolina Basić
Under Royal Decree 1007/2023, Spain defines a Sistema Informático de Facturación (SIF) as an autonomous and independent invoicing system that issues invoices with tax QR codes while also managing or directing the creation, sending, and storage of billing records (RF). A SIF is uniquely identified by a combination of three elements: the operator’s NIF (OEF ID), a two-character SIF ID assigned by the software manufacturer, and the installation number. Read more
Revised rule from Spanish tax administration: How to issue pro forma or draft invoices to be in compliance with the fiscal regulations?
Spain
Author: Nikolina Basić
Spain’s tax authority has clarified that businesses may issue pro forma or draft invoices using POS systems, provided these are clearly marked and not treated as official tax documents. Final invoices must comply with Royal Decree 1007/2023, including the required QR code and registration with the Tax Agency. Read more
New document was uploaded: Q& A from the webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
New document was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
State treasury in Spain clarifies invoice retention period to avoid penalties.
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
The Spanish Treasury has clarified that invoices must be retained for at least four years under general tax law, with extended periods of five years for investment gold and six years for business records under the Commercial Code. Proper record-keeping—including invoices, receipts, and delivery notes—is essential to avoid fines of up to 2% of transaction value or €300 per violation. As electronic... Read more