For resident taxpayers, only state or VERI*FACTU approved invoicing software may be used to prepare and issues invoices from July 2025
Spain has published the Royal Decreee for 1 July 2025 lauch rules on invoices and their production electronically, including computerised invoicing. This includes certified invoicing systems and voluntary submission of invoices to the Agencia Tributaria – sistemas y programas informáticos o electrónicos (‘SIF’). This applies to Spanish resident taxpayers – non-residents are exempt unless they have a VAT fixed establishment in Spain.
On 20 December 2023, the Agencia Tributaria issued technical specifications for the VERI*FACTU regime.
This measure has been repeatedly delayed – the last launch date was for 1 July 2024 following a public consultation.
‘Verifiable invoicing systems’ or VERI*FACTU systems
Taxpayers will be able to use some limited approved invoicing systems from the tax authorities. Otherwise, any commercial product must include commitments to compliance with the new rules, including submission of invoices to the Agencia Tributaria. Such systems will be deemed ‘verifiable invoicing systems’ or VERI*FACTU systems
The new rules only apply to resident businesses. Non-residents without a permanent establishment are not included.
Portugal certified invoicing systems includes similar requirements.
The previous Royal Decree sets minimum standards on accounting and invoicing technologies to prevent fraudulent invoices or manipulation of data. This covers technical specifications and rules to safeguard the creation, integrity, auditability and security of invoices and supporting documents. This includes minimum requirements for producers of systems and accounting software to produce invoices in standard formats.
- Key features of the new regime will include:
- Digital fingerprints or ‘hash’ on records
- Electronic signatures when not submitting invoices directly to the tax office
- ID code for the software used to produce the invoice
- Time stamping electronically
- Digital referencing on credit notes and replacement invoices
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