An official announcement has been made and published regarding the acceptance of the regulation that outlines the criteria for computer or electronic systems and programs supporting the billing processes of entrepreneurs and professionals. This is pursuant to Royal Decree 1007/2023, dated December 5, and includes the standardization of formats for billing records.This process lasted almost two years, and now it is finalized. July 2025 seems like a deadline for taxpayers to have systems ready in accordance with Verifactu rules.
The Royal Decree for introducing Verifactu fiscalization requirements was officially approved in Spain.
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Spain
Author: Kristina Dosen
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Fiscal subject related
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Content accuracy validation date:
06.12.2023
Content accuracy validation time:
14:31h
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.
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