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.
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
381
Content accuracy validation date:
06.12.2023
Content accuracy validation time:
14:31h
Content
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
The current status of VeriFactu deadlines in Spain
Public
Spain
Author: Nikolina Basic
Spain
Author: Nikolina Basic
Although fiscalization, known under the name Verifactu, was announced a couple of years ago, we are still waiting for more official regulations and confirmation, especially from a technical perspective. If we consider the main fiscalization regulation, Royal Decree 1007/2023 of December 5, which approves the Regulation that establishes the requirements to be adopted by computer or electronic syste... Read more
The latest VAT rate update in Spain
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
In a significant move to support consumers, the government has announced an extension of the zero VAT rate on essential food items. The Royal Decree-Law 4/2024, dated June 26, 2024, confirms that basic foodstuffs such as bread, flour, milk, cheese, eggs, fruits, vegetables, legumes, tubers, and cereals will continue to enjoy a VAT exemption until September 30, 2024. In addition to these items, oli... Read more
Technical Specifications in Spain for Generating Invoice Record Hashes
Spain
Author: Kristina Dosen
The document outlines the technical details necessary for implementing the requirements of Article 13 "Hash of Invoice Records" from the Order, which details the technical, functional, and content specifications for invoicing systems. Read more
QR Code Specifications for Invoices Issued in Spain
Spain
Author: Kristina Dosen
The technical specifications document outlines the requirements for implementing QR codes on invoices and the corresponding URL for verification services. It is designed to comply with articles 20 and 21 of the relevant order, as well as Real Decree 1007/2023 and Real Decree 1619/2012. More details are as follows. Read more
Difference between an invoice and a simplified invoice in Spain
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
If we consider sales documents in Spain, we can differentiate between an invoice and a simplified invoice. It is important to consider rules for these types of sales documents, especially because of the introduction of a fiscalization system in Spain, also known as Verifactu, which will affect the above-mentioned sales documents. An invoice is an official document that is intended to prove and re... Read more
Delay of the Verifactu obligation in Spain?
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
Although the initial plan to launch Verifactu fiscalization requirements was scheduled for July 2025, rumours state that it will be postponed to 2026. Let's explore this further. The delay happened probably because of the lack of technical regulations and the delay of mandatory e-invoicing, which has also been postponed. As a reminder, fiscalization in Spain introduces new obligations for taxpaye... Read more
Validations and errors document in Spain
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
The document titled "Validaciones y Gestión de Errores del Sistema VERIFACTU" outlines the processes, validations, and error management procedures related to the VERIFACTU system. Let's delve deeper into this topic. Objective The main goal of this document is to detail the validations and error management procedures for electronic invoice submissions, both for new and cancellation records, to en... Read more