New updates regarding Spain VERI*FACTU system

The Spanish Tax Authority (AEAT) has recently submitted a draft Ministerial Order to the EU Commission, detailing the technical, functional, and content specifications for computerized billing systems (SIFs) known as Verifactu. This move is part of the implementation of Royal Decree 1007/2023, which introduces fiscalization in Spain and requires taxpayers to adapt their SIFs by July 1, 2025. The EU Commission has until October 4, 2024, to provide feedback on the draft, which Spanish authorities must consider before finalizing and publishing the regulations.

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.