Fiscal subject related
An invoice is an official document that is intended to prove and record that a commercial operation has been carried out, which can be the sale of a product or a good or the provision of a service. Also, it contains more details: the breakdown of items and prices by tax base—the applicable percentage, the calculated fee charged, and the total amount; besides, of course, the content of the commercial operation of the sale of a product or provision of a service in a very detailed way; sellers' and buyer’s data—all the data related to the business transition it represents.
For a simplified invoice, it is used if the amount of the invoice, or how we call-receipt it, does not exceed €400 (VAT included) or even exceeds €3,000 for retail, hospitality, gastronomy, hairdressing, or home sales services, also called a ticket, serves as proof of payment. Also, it contains less information about the product; usually, it does not contain data about the customer, but that is also possible.
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
Subscribe to get access to the latest news, documents, webinars and educations.
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
Subscribe to get access to the latest news, documents, webinars and educations.
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
Subscribe to get access to the latest news, documents, webinars and educations.
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
Subscribe to get access to the latest news, documents, webinars and educations.
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
Subscribe to get access to the latest news, documents, webinars and educations.
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