Draft ordinance with technical and functional aspects of the new billing system and fiscalization in Spain: what is the content of the responsible declaration?

The draft ordinance with technical and functional aspects of the new billing system and fiscalization in Spain was published at the beginning of this month, and currently, it is in the approval process. It contains some new requirements for the new fiscalization system in Spain, which will be in force in 2025.

As a reminder, the certification process will proceed as a verification procedure, meaning that the producer or taxpayer must certify that they meet all mandatory requirements on the special declaration or statement. The new draft defines the data in its declaration. Some information is mandatory to be present, and some of it is recommended to be included.

Mandatory data of the declaration, in general, are:

• Name of the computer system
• Identifier code of the computer system
• Identifier of the specific version of the computer system
• Data about additional components of hardware and software that are part of a computer system
• Indication: does the system operate as VeriFactu?
• An indication that the system is used by one or several taxpayers
• Data about the producer of the computer systems
• Spanish or foreign tax identification number
• Postal address, etc.

The complete data is listed in the draft mentioned above.

About the recommended data, the draft stated that those data are based on more personal information about the producers of the computer systems and more details about the whole system.