Spain’s tax authority has clarified that businesses may issue pro forma or draft invoices using POS systems, provided these are clearly marked and not treated as official tax documents. Final invoices must comply with Royal Decree 1007/2023, including the required QR code and registration with the Tax Agency.
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Revised rule from Spanish tax administration: How to issue pro forma or draft invoices to be in compliance with the fiscal regulations?
Spain
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
35
Content accuracy validation date:
23.05.2025
Content accuracy validation time:
11:08h
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