Fiscal subject related
As a reminder, the draft order outlines the XML format and content structure necessary for maintaining or forwarding receipts and invoices to AEAT, as well as the specifications for logging events and the inclusion of QR codes, hash/fingerprint, and e-signatures.
We need to wait for official feedback and information from the Spanish Tax Administration before considering the proposed deadlines, which are July 2025 for taxpayers and 9 months for POS SW providers from the moment the Ministrial Order publishes. This is also the case with the e-invoice postponed, but the official information is still missing.
Other news from Spain
End of intra-model European electronic invoice and new rules introduced
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Understanding the Digital Services Act
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
Fiscalization in Spain: What is the meaning of the so-called billing record in terms of fiscalization requirements?

Under Spain’s Royal Decree 1007/2023, a billing record is a digitally generated, tamper-proof file linked to each invoice or receipt, serving as the core document for fiscal audits rather than the invoice PDF itself. These records, required in real time (VERI*FACTU mode) or stored securely (SIF), contain structured metadata and digital fingerprints to ensure transparency, integrity, and traceabili... Read more
VERIFACTU services now available.

The Spanish Tax Agency has launched VERIFACTU services ahead of schedule, enabling businesses to access digital tools under Royal Decree 1007/2023. Available features include web services for submitting and consulting billing records, with specific functions for verifiable invoice submission and QR code-based invoice verification. Read more
Fiscalization in Spain: What is considered invoicing billing computer systems as obligators of VeriFactu obligations?

In Spain, computerized billing systems subject to VeriFactu obligations include any systems used for invoice creation, data entry, storage, or processing—whether internally or through external transfers. This also includes cash registers that meet the defined criteria, as both full and simplified invoices fall under the fiscalization scope. The Regulation introducing fiscalization clarify... Read more
How Can Merchants (Taxpayers) Approach New Fiscalization and New Deadlines, and What are Possible Solutions to Choose to be in Compliance with the Fiscalization Requirements in Spain?

Spain has officially postponed the VeriFactu obligation with Royal Decree 254/2025, extending the compliance deadline to January 1, 2026 for corporate taxpayers and July 1, 2026 for all others. Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more