This is the Royal Decree 254/2025, of April 1, amending Royal Decree 1007/2023, of December 5, approving the Regulation establishing the requirements to be adopted by computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of billing record formats. Read more

Navarre has approved its 2025–2027 Anti-Fraud Plan, introducing a fiscalization system similar to TicketBAI and VeriFactu, along with the NaTicket project for real-time billing data transmission. The plan also emphasizes taxpayer support, digital accessibility, education, and enhanced tax controls, including measures on crypto assets and forensic auditing. The Government of Navarre has officially... Read more

Under new guidelines from Spain's Ministry of Finance, billing software producers must now provide detailed system and producer information to meet compliance standards set by Royal Decree 1007/2023. This mandatory certification requires a "responsible declaration" that includes clear identification of the software's functionality and the producer's details. Read more

Spain’s Royal Decree 1007/2023 clarifies that computerized invoicing systems (SIF) may generate pre-invoices or proforma invoices, but these must be fully integrated with the official invoice issuance system. All preparatory documents must be preserved, directly linked to the final invoices, and remain traceable even if no final invoice is issued. Read more

The Spanish Tax Agency has launched an inspection campaign targeting dual-use invoicing software ahead of the July 29, 2025 Verifactu compliance deadline, emphasizing its crackdown on tools that enable invoice manipulation. From July 30 onward, all new or updated invoicing software must fully comply with Verifactu standards, with non-compliance risking fines of up to €150,000. Regarding deadlines... Read more

Under Spain’s Royal Decree 1007/2023 and Article 29.2.j) of the LGT, billing system producers (SIF) must comply with new certification requirements, including detailed disclosures about their software and company. To support this, the Spanish Tax Agency (AEAT) has published example templates to guide producers in submitting proper declarations. Read more

A recent clarification on VERI*FACTU confirms that invoice records are immediately submitted to Spain’s Tax Agency (AEAT) for secure, unalterable storage, eliminating a strict legal obligation for businesses or developers to retain separate copies. However, as not all invoice details—such as individual billing lines—are captured in the system, companies may still choose to retain full copies for internal and operational purposes. Read more