Fiscal subject related
The Government of Navarre has officially approved its Anti-Fraud Plan for the 2025–2027 period in order to modernize and reinforce the region’s tax system in response to evolving socioeconomic and technological challenges.
This plan introduces a special system, affecting fiscalization which is similar to TicketBAI in the Basque Country and VeriFactu in the rest of Spain (Mainland). Currently, TicketBAI is presented in the Basque region, and VeriFacty fiscalization will start from 2026 for the first group of taxpayers. Navarre is next.
To improve taxpayer services and promote voluntary compliance, the plan includes efforts to bridge the digital divide, simplify administrative language, expand payment options, and improve accessibility.
Preventative measures will focus on strengthening data exchange and supply systems, offering proactive assistance to taxpayers, and launching a long-awaited Civic-Tax Education Plan aimed at fostering a culture of fiscal responsibility.
One of the plan’s innovative components is the NaTicket project, which will enable real-time transmission of billing data from companies, enhancing transparency and early fraud detection.
The third pillar—tax control—will introduce new methods for identifying tax risks and selecting cases for review. It also includes the implementation of controls on crypto assets and the use of forensic computer auditing tools to uncover irregularities.
The Anti-Fraud Plan will be reviewed and updated annually, aligning with a Parliamentary resolution that called for a structured three-year strategy to combat tax fraud.
Other news from Spain
Spain tightens certification requirements for Billing Software producers under Royal Decree 1007/2023.

Under new guidelines from Spain's Ministry of Finance, billing software producers must now provide detailed system and producer information to meet compliance standards set by Royal Decree 1007/2023. This mandatory certification requires a "responsible declaration" that includes clear identification of the software's functionality and the producer's details. Read more
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Already subscriber? LoginFiscalization in Spain: is it allowed to have a pre-billing (draft) of invoices and billing records before generating an invoice or billing record?

Spain’s Royal Decree 1007/2023 clarifies that computerized invoicing systems (SIF) may generate pre-invoices or proforma invoices, but these must be fully integrated with the official invoice issuance system. All preparatory documents must be preserved, directly linked to the final invoices, and remain traceable even if no final invoice is issued. Read more
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Already subscriber? LoginThe Spanish tax administration launched an inspection campaign regarding VeriFactu compliance.

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?

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
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Already subscriber? LoginBilling record retention under the VERI*FACTU System-clarification

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
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Already subscriber? LoginFiscalization in Spain: How to process in the event of some errors, corrections, and cancellation of invoices in accordance with new fiscalization requirements?

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