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?
Fiscalization in Spain: Can SIF be Verifactu, non-verifactu, or both?
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1354
Content accuracy validation date:
05.04.2024
Content accuracy validation time:
08:08h
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 NOT VERI*FACTU), and it is the client-taxpayer (user of the SIF) who chooses the mode of operation, so the responsibility in this aspect does not fall on the SIF but on the client-taxpayer and the chosen configuration. There cannot be a "NOT VERI*FACTU ONLY" SIF because the regulation requires that it have the capacity to be VERI*FACTU (even if the user does not later choose that mode of operation).
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