Spain Implements Verifactu Invoicing Software Requirements to Digitize Tax Controls

• The Spanish government has published a Royal Decree on invoicing and billing software requirements.
• The decree ensures that billing software meets legal requirements for integrity, conservation, accessibility, legibility, traceability, and inalterability of billing records.
• Taxpayers may use a Verifactu system to comply with the standards.
• From July 1, 2025, only approved billing systems can be used for taxpayers subject to certain taxes.
• Billing software developers and sellers must adapt their products within nine months of the approval of technical details.
• The new rules apply to taxpayers subject to corporate tax, income tax for individuals with income from economic activities, income tax for non-residents with a permanent establishment in Spain, and entities under the income allocation system.
• Companies not falling within these categories are not required to comply.

Source: sovos.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.

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