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.
Fiscalization in Spain: What is considered invoicing billing computer systems as obligators of VeriFactu obligations?
Public
Spain
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
280
Content accuracy validation date:
07.05.2025
Content accuracy validation time:
08:15h
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
The Spanish tax administration launched an inspection campaign regarding VeriFactu compliance.
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
The Spanish Tax Agency has launched an inspection campaign targeting dual-use invoicing software ahead of the July 29, 2025 Verifactu compliance deadline, emphasizing its crackdown on tools that enable invoice manipulation. From July 30 onward, all new or updated invoicing software must fully comply with Verifactu standards, with non-compliance risking fines of up to €150,000. Regarding deadlines... Read more
What data must the SIF (POS) producer in Spain include in the Certification?
Spain
Author: Nikolina Basić
Under Spain’s Royal Decree 1007/2023 and Article 29.2.j) of the LGT, billing system producers (SIF) must comply with new certification requirements, including detailed disclosures about their software and company. To support this, the Spanish Tax Agency (AEAT) has published example templates to guide producers in submitting proper declarations. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Billing record retention under the VERI*FACTU System-clarification
Spain
Author: Nikolina Basić
A recent clarification on VERI*FACTU confirms that invoice records are immediately submitted to Spain’s Tax Agency (AEAT) for secure, unalterable storage, eliminating a strict legal obligation for businesses or developers to retain separate copies. However, as not all invoice details—such as individual billing lines—are captured in the system, companies may still choose to retain full copies for internal and operational purposes. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Fiscalization in Spain: How to process in the event of some errors, corrections, and cancellation of invoices in accordance with new fiscalization requirements?
Spain
Author: Nikolina Basić
Under Spain’s new fiscalization rules, invoice errors must be addressed based on their timing and nature, with simple corrections allowed before issuance. Once issued, errors covered by Royal Decree 1619/2012 require a corrective invoice with specific RF codes, while internal billing errors or invalid invoices may require internal corrections or cancellations, applied only in exceptional cases. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Are vending machines subjects of fiscalization in Spain?
Spain
Author: Nikolina Basić
In Spain, vending machines are generally subject to fiscalization and must issue simplified invoices in compliance with VERIFACTU or NO VERIFACTU formats. Let's delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded webinar: EV Chargin in Europe - Green Growth Meets Fiscal Reality
Author: Gordana Lakić
On June 19th, 2025, Fiscal Solutions organized a free webinar on the topic of "EV Charging in Europe—Green Growth Meets Fiscal Reality." The webinar was held by Fiscal Solutions Sales Manager Gordana Lakić. Let’s find out more on this! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
What contains the example declaration of certification document for POS SW for Spain’s fiscalization?
Spain
Author: Nikolina Basić
Spain’s AEAT has published a model responsible declaration for POS software providers to certify compliance with the VERI*FACTU fiscalization framework, referencing Royal Decree 1007/2023 and Order HAC/1177/2024. Let's find out more about the required details. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login