Although the ministerial order that will officially introduce technical details about new fiscalization in Spain has still not been introduced, the tax administration in Spain has published certain updates for technical documentation available on its special developer portal.
New technical document and updates for VeriFactu fiscalization in Spain
Public
Spain
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
2594
Content accuracy validation date:
12.09.2024
Content accuracy validation time:
10:32h
More precisely, the AEAT has published a new technical document: VERI*FACTU—Technical specifications for the generation of the electronic signature of the billing records. In this document, the technical details necessary to complete and make possible the implementation and compliance with the specifications of article 14 "Electronic signature of billing records" of Order XXXXXX are provided, which develops the technical, functional, and content specifications referred to in the regulation that establishes the requirements that must be adopted by the systems and computer or electronic programs that support the billing processes of entrepreneurs and professionals, and the standardization of billing record formats, approved by Royal Decree 1007/2023, of December 5, and in article 6.5 of the regulation that regulates billing obligations, approved by Royal Decree 1619/2012, of November 30. The operations subject to the generation and storage of electronic signatures are the registration and cancellation in the scope of the following designs of billing records, both for their submission by requirement and for their conservation in the non-VERI*FACTU systems. It will also be necessary for the signing of event records. More details are of course predefined in this document.
Besides this new document, AEAT published two updates:
- Detail of the technical specifications for the generation of the footprint or hash of the billing records—where the update is for clarification of the treatment of numeric values in the hash (total amount and/or total fee) and recoding example generation footprint.
- Detail of the technical specifications of the code «QR» of the invoice changes in examples by invoice data.
Here is a link with the full technical documentation:
https://www.agenciatributaria.es/AEAT.desarrolladores/Desarrolladores/_menu_/Documentacion/IVA/Sistemas_Informaticos_de_Facturacion_y_Sistemas_VERI_FACTU/Sistemas_Informaticos_de_Facturacion_y_Sistemas_VERI_FACTU.html
Other news from Spain
Spain opens a special exit window from SII After a VERI*FACTU delay
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain has opened a temporary window allowing companies that voluntarily joined the SII system to exit it for 2026 after the VERIFACTU mandate was postponed to 2027, via an extraordinary opt-out period running until 31 January 2026. While business use of VERIFACTU is delayed, non-compliant invoicing software has been banned from sale since July 2025, meaning software vendors and in-house developers... Read more
Law that postpones the VeruFactu fiscalization obligation in Spain has been published.
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain’s Official State Gazette (BOE) has published Royal Decree-Law 15/2025, extending the mandatory adoption of VERI*FACTU-compliant invoicing systems under Royal Decree 1007/2023 to ensure an orderly and uniform fiscalization rollout. The new deadlines are 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for business owners and professionals under IRPF, giving companies and the... Read more
VeriFactu fiscalization implementation delayed again in Spain
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain has announced a one-year postponement of the Veri*factu fiscalization system, pushing mandatory adoption to 1 January 2027 for companies and 1 July 2027 for individual professionals. The new dates are not yet official, as they must still be confirmed through a Royal Decree in the BOE. The rollout of the Veri*factu system has been postponed for another year, according to an announcement follo... Read more
New document was uploaded: Checklist for the certification process in Spain
Spain
Author: Stevan Car
The uploaded document provides a structured set of test cases for validating the fiscal and technical behavior of Point of Sale (POS) systems in Spain, aligned with fiscalization principles introduced under the Veri*Factu regime. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Certification process in Spain
Spain
Author: Nikolina Basić
The purpose of this document is to explain the certification process of POS in Spain. Spain introduced fiscalization for the first time. Certification process in Spain is quite specific and handled as a self-verification procedure. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Fiscalization in Spain: outdated software in Spain
Spain
Author: Nikolina Basić
Who bears the responsibility for outdated software in Spain? The responsibility for maintaining compliant sales software lies with the user, not the software provider. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Seamless Sales Continuity: How Verifactu Handles Billing Disruptions Without Stopping Business
Spain
Author: Nikolina Basić
In Verifactu mode, temporary disruptions such as internet or hardware issues trigger an automatic retry process, ensuring billing records are resent hourly until successfully submitted. Discover more insights as follows. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login