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 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.