Fiscal subject related
As a reminder, Verifactu fiscalization requirements were introduced last year, all in accordance with the Anti-Fraud Law. It will bring new rules in terms of issuing invoices and receipts in Spain. That means that Spain will become fiscal. In general, taxpayers who use a selling or billing program will have the possibility of sending to the State Tax Administration Agency, automatically and securely by electronic means, all selling or billing records generated by computer systems. This sending will be carried out through web services that will allow the sending of billing records in real-time. The format will be XML, and a different message will be used for registration and cancellation of the invoice.
It is important to note that more regulations still need to be published, especially from a technical perspective.
Also, the Spanish tax administration held a seminar where it introduced the main regulations for Verifactu and its status.
According to the published Royal Decree for Verifactu and other fiscalization requirements, the deadlines are as follows:
- The obligated parties must have computer systems adapted to the characteristics and requirements established in the Regulation and its implementing regulations operational by July 1, 2025.
- SIF producers and marketers must offer their products fully adapted to the Regulation within a maximum period of 9 months from the entry into force of the Ministerial Order (still not entered into force)—the deadline when software developers and vendors (SIF) must fully adjust their services to meet the technical requirements specified in the regulation. (The order is not yet officially presented and accepted.)
- Within a maximum period of nine months from the entry into force of the Ministerial Order, the service for receiving billing records sent by the Verifiable Invoice Issuance Systems will be available at the headquarters of the State Tax Administration Agency. This means that the Tax Administration also commits to nine months to prepare itself technically for the upcoming changes. After these nine months, the service for receiving invoicing records from Verifactu systems will be available on the servers of the tax administration.
Other news from Spain
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Responsible declaration for VerifACTU systems in Spain
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Penalties for non-compliance with fiscalization requirements in Spain
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New document was uploaded: System comparison between countries (major differences) Portugal and Spain
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New document was uploaded: Questions and answers from a webinar “Fiscalization in Spain from the legal side” held on 17.01.2024
We prepared 21 questions you asked during our webinar and our responses regarding the topic "Fiscalization in Spain: Legal," such as: Does the Verifactu apply to B2B? If one business has multiple branches, how many applications are required? etc. You can find the recording of this webinar here: https://www.fiscal-requirements.com/documents/925 Read more
What are the main fiscalization requirements for the QR code in accordance with the new fiscalization in Spain?
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