Although fiscalization, known under the name Verifactu, was announced a couple of years ago, we are still waiting for more official regulations and confirmation, especially from a technical perspective.
The current status of VeriFactu deadlines in Spain
Public
Spain
Author: Nikolina Basic
Category:
Fiscal subject related
Views:
531
Content accuracy validation date:
17.07.2024
Content accuracy validation time:
00:00h
If we consider the main fiscalization regulation, Royal Decree 1007/2023 of December 5, which approves the Regulation that establishes the requirements to be adopted by computer or electronic systems and programs that support the invoicing processes of entrepreneurs and professionals, it is indicated that "the taxpayers referred to in Article 3.1 of said Regulation must have operational computer systems adapted to the characteristics and requirements established in the aforementioned regulation and in its implementing regulations before July 1, 2025." We can see that, in accordance with the named regulations, July 2025 is the deadline for taxpayers to be in compliance with fiscalization.
However, for software producers, the regulation states that in relation to their activities of production and marketing of computer systems, they must offer their products fully adapted to the regulation within a maximum period of nine months from the entry into force of the ministerial order referred to in the third final provision of this Royal Decree. The Ministerial Order referred to has not yet been published, so the nine-month period has not yet begun. Also, there is no information on when the act will be published, but it is expected in the coming weeks, so stay tuned with us.
Other news from Spain
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
Fiscalization in Spain: What is event logging?
Spain
Author: Nikolina Basić
Spain's fiscalization system now mandates that all POS-billing systems (SIF) maintain an automated event log to capture and save data in real-time, ensuring compliance. This requirement applies specifically to non-verifiable invoice systems, while the "VERI*FACTU" variant remains exempt. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
To which computer systems do the fiscalization regulations apply in Spain?
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain's upcoming fiscalization system will apply specifically to computerized billing systems (SIF) used for issuing invoices and simplified invoices. These regulations, outlined in Royal Decree 1007/2023, will affect businesses required to issue invoices but will not apply to other systems used solely for generating non-fiscal supporting documents. The fiscalization system in Spain is cer... Read more
Fiscalization vs. e-invoicing obligation in Spain
Spain
Author: Nikolina Basić
In Spain, fiscalization (VERIFACTU) and e-invoicing obligations are distinct systems with separate regulations, purposes, and deadlines, yet they are often misunderstood and conflated. The VERIFACTU obligation, governed by Royal Decree 1007/2023, mandates the use of specialized systems to ensure the integrity and traceability of invoices, with potential implementation starting January 2026. Read more
If a company does not use the VeriFactu mode, is it obliged to maintain a system that allows connection with the Spanish Tax administration (AEAT)?
Spain
Author: Nikolina Basić
Companies not using the VeriFactu mode must still ensure their billing systems can connect with the Spanish Tax Administration (AEAT) to comply with fiscalization rules. Let's find out more on this. Read more
Fiscalization in Spain: Do VeriFactu and non-VeriFactu modes have the same traceability obligations?
Spain
Author: Nikolina Basić
Under Spain's fiscalization rules, traceability requirements differ between VeriFactu and Non-VeriFactu systems. Let's delve deeper into this topic! Read more