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?
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
Category:
Fiscal subject related
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88
Content accuracy validation date:
25.03.2024
Content accuracy validation time:
08:00h
Content
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 done with the billing records generated (such as their possible sending to other systems with the idea of using them for other purposes), beyond demanding their conservation, legibility, and accessibility in the future. This means that after the fiscalization is performed, the taxpayers can send the record book for accounting to an external company.
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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
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VERIFACTU chaining transactions, initial record
Spain
Author: Kristina Dosen
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?
Public
Spain
Author: Kristina Dosen
Spain
Author: Kristina Dosen
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