During 2023, but also in 2022, we introduced a large number of news stories about the new fiscalization system in Spain. Last week, the regulations were officially approved, along with some new information for the new fiscalization system in Spain.
One of the most important parts and questions that have been left unclear is certainly the certification process for the taxpayer system, which will create invoices and receipts and fulfill many other requirements.
Here are more specifics.
Spain has published updated rules regarding the certification process in the new fisalization
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
948
Content accuracy validation date:
26.12.2023
Content accuracy validation time:
08:06h
As we stated before, this will be performed as a verification procedure where technicians or manufacturers who develop the invoice or receipt program will need to verify that they meet all requirements established in the regulations from both a legal and technical perspective.
But with the official text of the Regulations, in Article 13, we can see more details. More precisely, the person or entity producing the computer system will need to certify, through a responsible declaration, that the computer system complies with the provisions for new filtration. Also, the responsible declaration must be in writing and visible in the computer system itself in each of its versions, as well as for the client and the marketer at the time of purchasing the product.The client or the Tax Administration may request a declaration from the person or entity that produces or markets the computer system, which must save and preserve the responsible statements of all versions of the computer systems produced or marketed.
But this article has been updated and added an addition to the rules: The responsible declaration will include the data referring to the computer system that allows it to be identified and to know its typology, composition, and functionalities, as well as the characteristics of its installation. In addition, it will contain the identification and location data of the producer of the aforementioned computer system and the date and place in which it is signed.
As we can see, the details of the responsible declaration are all known in general. No matter this procedure, the Spanish Tax Administration has the right to, in an inspection, ask for all documentation to determine whether the taxpayer met the legal requirements established via the new fisclization system.
As a reminder, the new fiscalization will be obligatory from July 2025, but some deadlines are predefined for the manufacture of the computer system as well as for the Spanish tax administration. We are still waiting for the technical specification of the system,with more details.
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