The fiscalization system in Spain, known as VeriFactu, was introduced in 2022. Still, there are regulations that need to be adopted, but the general requirements of the fiscalization system are known. There are novelties for the POS systems: rules about invoices and receipts, identification codes, certification, etc. But, to summarize, the computer systems that will issue receipts and invoices will, in general, need to meet the requirements as follows:
Fiscalization essentials: summary requirements of the computer system in accordance with the VeriFactu rules
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
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865
Content accuracy validation date:
19.09.2023
Content accuracy validation time:
11:21h
- generate a registration billing record for each delivery of goods or provision of services.
- must have the ability to send information to the Tax Administration in a continuous, secure, correct, complete, automatic, consecutive, instantaneous, and reliable manner.
- The registered billing data must be protected so that it cannot be altered.
- The rectification or cancellation of the registered data must be done through at least one subsequent additional billing record, keeping the originally registered data unalterable.
- must allow the Tax Administration immediate access and, where appropriate, extraction of the registered data.
- must provide functionalities that allow the monitoring of the recorded data in a clear and reliable way.
- The registered data must be correctly dated, indicating the moment in which the registration was made.
- must allow the traceability of the data in the cases of downloading, dumping, and storage of the records.
- must keep all billing records generated by the computer system itself.
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New document was uploaded: The Royal Decree 254/2025
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This is the Royal Decree 254/2025, of April 1, amending Royal Decree 1007/2023, of December 5, approving the Regulation establishing the requirements to be adopted by computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of billing record formats. Read more
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