Fiscal subject related
If we briefly analyse the draft, we can see certain changes in deadlines. The deadlines will start calculating when the Royal Decree gets approved and published in the BOE (Official Gazette), which is expected to happen this year, and they are divided depending on the turnover of the taxpayer:
- Legal entities and sole traders with an annual turnover of >8 million EUR in 1 year
- Legal entities with annual turnover < 8MEUR in two years.
- Sole traders with annual turnover < 8 million EUR for 2 years
- Sole traders with annual turnover < 8 million EUR for 3 years
Other news from Spain
Billing record retention under the VERI*FACTU System-clarification

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
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Already subscriber? LoginFiscalization in Spain: How to process in the event of some errors, corrections, and cancellation of invoices in accordance with new fiscalization requirements?

Under Spain’s new fiscalization rules, invoice errors must be addressed based on their timing and nature, with simple corrections allowed before issuance. Once issued, errors covered by Royal Decree 1619/2012 require a corrective invoice with specific RF codes, while internal billing errors or invalid invoices may require internal corrections or cancellations, applied only in exceptional cases. Read more
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Already subscriber? LoginAre vending machines subjects of fiscalization in Spain?

In Spain, vending machines are generally subject to fiscalization and must issue simplified invoices in compliance with VERIFACTU or NO VERIFACTU formats. Let's delve deeper into this topic! Read more
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Already subscriber? LoginNew webinar was uploaded: Recorded webinar: EV Chargin in Europe - Green Growth Meets Fiscal Reality
On June 19th, 2025, Fiscal Solutions organized a free webinar on the topic of "EV Charging in Europe—Green Growth Meets Fiscal Reality." The webinar was held by Fiscal Solutions Sales Manager Gordana Lakić. Let’s find out more on this! Read more
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Already subscriber? LoginWhat contains the example declaration of certification document for POS SW for Spain’s fiscalization?

Spain’s AEAT has published a model responsible declaration for POS software providers to certify compliance with the VERI*FACTU fiscalization framework, referencing Royal Decree 1007/2023 and Order HAC/1177/2024. Let's find out more about the required details. Read more
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Already subscriber? LoginSpain's tax administration publishes an example certification template for POS software under the VERI*FACTU system.

Spain’s tax authority has published a sample responsible declaration template for certifying POS software under the VERI*FACTU system, applicable to companies with a Spanish tax ID. This model declaration confirms that the software complies with all fiscalization requirements, forming part of Spain’s verification-certification approach to prevent tax fraud and ensure accurate transaction reporting... Read more
Clarification on certification in Spain and version control for customized SIF (POS) products

Industry experts have clarified that customized SIF/POS software under Spain’s RD 1007/2023 does not require separate certification unless the changes affect core regulatory functions. Minor customizations—such as layout or interface tweaks—are permitted without a new Responsible Declaration, provided they don’t alter billing component compliance. Read more