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Spain SIF electronically produced invoices delay to July 2024

For resident taxpayers, only state or VERI*FACTU approved invoicing software may be used to prepare and submit invoices from July 2024

Spain is to formalise from 1 July 2024 the 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 is a delay from 1 January 2024 following a public consultation.

Taxpayers may also be deemed to be compliant when using the existing Spanish SII live reporting regime.

‘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.

Separately, Spain e-invoicing plans are progressing.  Portugal certified invoicing systems includes similar requirements.

The new 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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Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2025 Proposal for digital reporting requirements
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium 2024-25 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany 2024 (?) New government e-invoice 'as soon as possible' to fight fraud
Greece Oct 2021 E-invoice and E-books
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Poland Jan 2024 Polish mandated e-invoicing
Portugal Jul 2021 Certified invoicing software for non-residents
Jan 2023 ATCUD coded invoices for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing implementation
Slovakia 2024 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden 2024? PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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