How will the certification process look in accordance with the new Verifactu obligations in Spain?

We have already stated that the Royal Decree has announced verification and new fiscalization requirements. It is still in draft form, and according to it, more technical regulations will be published to explain the technical requirements of this new system. The question arises in terms of whether there will be certification of the system from which invoices and receipts will be issued.

After analyzing this Draft Royal Decree, we can say that the certification procedure will be performed as a declaration procedure. means that software for billing and sales will meet all mandatory requirements, and their producers or manufacturers will declare or certify that their computer systems comply with all requirements predefined in this Regulation. All of this is introduced in Section VII of the Draft Royal Decree, where it is stated that "Any computer system that is used to comply with the obligations contained in this standard must necessarily have a responsible declaration of which there is a formal record, issued by the person or entity that produces, manufactures, or develops the same, which ensures the commitment on the part of this to supply digital products that meet the requirements established in the General Tax Law and in this Royal Decree. In this way, they will certify that their computer systems comply with the standards and respond to said requirements before those who acquire them or use them to support their billing processes."

This sentence brings us to the conclusion that the certification procedure will not be complicated in terms of special testing of the systems or delivering them to the Tax Administration, but of course, so-called self-declaration will have high legal value and will serve as a guarantee that the computer systems meet all mandatory requirements. If all requirements are not met in accordance with the regulations, high penalties will be imposed. Of course, from this point of view, maybe this will change in the future, and we will see how this procedure will be handled and what will be demanded by the Spanish Tax Administration. Also, in accordance with the Draft Royal Decree, the responsible declaration must be recorded in writing and in a visible way in the computer system itself in each of its versions, as well as for the client (user of the computer system) and the marketer at the time of the acquisition of the product, and be kept during the prescription period of the tax obligations that accrue during its operation. This responsible statement can be requested by the client or by the Tax Administration from the person or entity that produces or markets the computer system.