Fiscal subject related
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The regulation defines a format and structure for billing records, along with computer security elements. It has been published on the website of the Spanish tax authority in the VAT section—computer billing systems and Verifactu systems. As a reminder, new fiscalization obligations will be required for all taxpayers starting in 2025. Taxpayers are required to generate invoices or receipts in a standard format and transmit them to the tax authority using a certified billing system. Additional technical standards for transmitting invoice records in response to requests from the AEAT via certified billing software are yet to be published. That means that we are still expecting more regulations for the new fiscalization system in Spain, from a technical perspective.
Other news from Spain
New document was uploaded: Digital Product Passport
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
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?
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.
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?
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
VERIFACTU chaining transactions, initial record
Billing record traceability refers to the process where each billing record in a series includes a reference to the previous one chronologically. This sequence of billing records ensures their traceability, particularly for those generated by the computer system. Read more in order to find out about the criteria that must be met. Read more
Does a QR code have to be present if there are no real-time receipts (invoices, no-Verifactu) in the new fiscalization system in Spain?
Yes, the QR code is a mandatory requirement for both Verifactu and non-Verifactu systems that must be presented on receipts (invoices). If the QR is scanned, the AEAT will know if it has been generated by a Verifactu (which will have sent the corresponding billing record) or a No Verifactu (which will not have sent it and must keep it locally), responding accordingly. If we consider the purpose of... Read more