Fiscal subject related
The Regulation introducing fiscalization clarify the scope of invoicing and the classification of billing computer systems. The obligations apply to both full and simplified invoices.
Therefore, billing computer systems, that must respect fiscalization requirements are:
· Data Entry: systems must accommodate billing information entry through any method, providing flexibility for various operational needs.
· Data Storage: billing information can be stored within the system or transferred externally, either physically or electronically, to another computer system, irrespective of whether the receiving system is a billing system.
· Data Processing: these systems must process billing data to generate derived results-records, regardless of whether the processing occurs internally or externally, via direct or indirect means.
· Cash registers as billing Systems: as part of these updates, cash registers that meet the specified criteria are now officially recognized as computerized billing systems under the Regulation.
Other news from Spain
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
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
Verifactu Fiscalization Obligatory in Spain Finally Postponed?

The Spanish Council of Ministers has approved a Royal Decree that delays the general implementation of the VeriFactu certified billing system to January 1, 2026, while keeping the July 29, 2025 deadline for POS software providers. It also exempts companies using the Immediate Supply of Information (SII) for self-billing from VeriFactu requirements. The decree is published today in the Official St... Read more
TEACH Issued VAT Rounding Rules in Spain for Simplified Invoices

Spain's Central Economic-Administrative Court (TEAC) has clarified VAT rounding rules for simplified invoices, favoring global rounding over product-by-product rounding when it prevents tax distortions. This ruling arose from a dispute involving a retailer that rounded VAT per individual product, which was rejected by the Spanish Tax Agency in favor of cumulative, global rounding. Read more
B2B e-Invoicing Updates in Spain

Spain is advancing B2B electronic invoicing with a public consultation to refine compliance under the "Crea y Crece" law, requiring businesses to use the Universal Business Language (UBL) format and submit a digital invoice copy to the public platform. All B2B transactions, previously voluntary for some, must now comply, with large companies required to adopt e-invoicing one year after the Ministerial Order’s approval and SMEs two years later. . Read more