New fiscalization in Spain: official technical documentation has been introduced.

The Spanish Tax Authority (AEAT) has released official technical documentation for the new fiscalization and for the requirements of the billing software system. The technical documentation regulates the operational guidelines for the Verifactu system. Read more on what this regulation defines, what taxpayers must do, and the timeline for introducing the new fiscalization.

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.