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:
209
Content accuracy validation date:
26.12.2023
Content accuracy validation time:
08:06h
Content
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.
Other news from Spain
Fiscalization essentials in Spain: Main requirements of the new fiscalization
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
For a quite of time, the requirements for the new fiscalization system in Spain has been introduced. It is known as Verifactu, but regulations determine how the system will look. Still, we are waiting for more technical regulations that will determine the system more precisely. Although there are a large number of requirements, we can summarize that for fiscalization, 3 major requirements are:... Read more
Updates in the VERIFACTU protocol
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
We are pleased to announce significant updates to the VERIFACTU API protocol, enhancing the functionality and user experience for all users. This latest version introduces a series of changes and improvements that are detailed below. Key Changes in the Update: Parameter modifications in the form of new additions and modifications include updated descriptions to provide clearer, more concise inf... Read more
New document was uploaded: Digital Product Passport
Author: Kristina Dosen
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in the European Union’s commitment to a circular economy. The purpose of this document is to provide you with a necessary overview of the upcoming Digital Product Passport requirements set to be implemented by the European Union. Read more
Invoicing log designs: Draft Document Update in Spain
Spain
Author: Kristina Dosen
The Spanish Tax Administration (AEAT) has recently updated an Excel document that describes sending data to the VERIFACTU system (v0.11.4). Two fields that were optional until now are now alternatives. Let's delve deeper into this subject. Read more
Fiscalization in Spain: Can SIF be Verifactu, non-verifactu, or both?
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
As we have introduced before, the fiscalization in Spain can be VeriFactu, where receipts and their records are sent in real-time, or non-VeriFactu. But the question arises: what needs to be supported? The confirmation came from AEAT, which states that the SIF can be only Verifactu (exclusively allowing use as VERI*FACTU) or "dual" (allowing to be used, at the taxpayer's choice, as VERI*FACTU AND... Read more
Spain submits a draft regulatory framework for e-invoicing rules to the EU Commission.
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
Spain submits a draft regulatory framework for Crea y Crece law to the EU Commission. Following the publication of the draft Royal Decree regarding regulatory developments for “Crea y Crece” on June 15, 2023, the Finance Ministry and the Ministry of Economy and Digital Transformation in Spain have submitted a new edited version of the previous draft Royal Decree with some changes in it. This mean... Read more
Is it allowed for taxpayers to transfer receipts (invoices) for accounting purposes to an external company, in accordance with fiscalization requirements in Spain?
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
The traceability of receipts or invoices is one of the main requirements of the new fiscalization system in Spain. It is materialized through the chaining that the SIF makes of the billing records. What does this actually mean? it is limited to the SIF. Once the records are duly chained and generated (and signed or sent to the AEAT), the regulation and order do not enter into what is subsequently... Read more