- A draft ordinance has been introduced in Spain regarding the new billing system and fiscalization.
- The ordinance outlines technical and functional specifications for computer or electronic systems and programs used for invoicing processes.
- The draft is open for public comments until January 24, 2024.
- Software developers must have their certified systems available within nine months of approval.
- Taxpayers are required to use the certified systems starting on July 1, 2025.
- Certification will be attained through a “Declaration of Responsibility for the Computerized Invoicing System.”
- The certified billing system must issue invoice receipts in a structured XML format.
- The system must be able to transmit invoicing records to the tax authority in real-time or on demand.
- QR codes and a line indicating issuance by the VERI*FACTU system must be included on invoices when applicable.
- Certification of the billing system does not require assessment by the tax authority.
- The system must be capable of detecting and recording certain events, such as installation and export of invoicing records.
- The draft ordinance also specifies the format, coding, structure, and content of registration and cancellation records.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
