Under Royal Decree 1007/2023, Spain defines a Sistema Informático de Facturación (SIF) as an autonomous and independent invoicing system that issues invoices with tax QR codes while also managing or directing the creation, sending, and storage of billing records (RF). A SIF is uniquely identified by a combination of three elements: the operator’s NIF (OEF ID), a two-character SIF ID assigned by the software manufacturer, and the installation number.
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Fiscalization in Spain: How should SIF (POS) be identified?
Spain
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
71
Content accuracy validation date:
30.05.2025
Content accuracy validation time:
10:27h
Other news from Spain
Spain Delays VERI*FACTU Rules by Six Months and Launches New Online Tools
Public
Spain
Author: Ivana Picajkić
Spain
Author: Ivana Picajkić
Spain has delayed the implementation of VERI*FACTU by six months due to pending technical specifications, with the new start dates set for January 1, 2026 (corporate taxpayers) and July 1, 2026 (others). In the meantime, the Spanish Tax Agency has launched online tools to help businesses comply, including invoice submission portals, QR code verification, and download options for invoice records. V... Read more
Invoice Management Under VeriFactu: What invoices are imported from some other (non-SIF) program?
Spain
Author: Nikolina Basić
Under the VeriFactu framework, invoices imported from external (non-SIF) sources must be managed separately from those generated within a certified SIF system, with compliance responsibility falling on the original issuer. These imported invoices are not subject to QR code regeneration or AEAT resubmission, as their compliance is tied to the originating SIF. Read more
Fiscalization in Spain: Is it possible to “customize” POS SW?
Spain
Author: Nikolina Basić
In Spain, POS software certified under SIF regulations may be customized without separate recertification as long as changes don’t affect mandatory billing requirements outlined in Royal Decree 1007/2023 and OM HAC/1177/2024. Minor modifications—such as invoice layout tweaks—are allowed under the existing certification, but changes impacting compliance require a new Responsible Declaration. Read more
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
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. Read more
New document was uploaded: Q& A from the webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
New document was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more