Fiscalization in Spain - Legal and Technical

In this course we covered legal and technical aspects about fiscalization in Spain.We can define Spain currently as a non-fiscal country. Sellers/merchants are not obliged to use any predefined sales system, hardware, or software for issuing invoices/receipts. Of course, there are some predefined rules for issuing invoices or receipts, VAT rules, etc., but they are not predefined from the fiscalization system. However, this will be changed soon via the announced fiscalization system.In the new fiscalization system, known as Verifactu, all sales processes will be obliged to be processed via specialized software, which will have to meet predefined legal and technical requirements. This means that the new system will introduce new obligations for merchants/sellers and also for POS SW providers. Invoices or receipts will have to be processed and issued via special software; data will be transmitted to the Spanish tax administration; invoices or receipts will need to contain more predefined elements; and verification of the sales software will be required. All new obligations are, in a very detailed way, predefined via legal and technical regulations. They represent a revolution if we compare them with the current nonfiscal system.This new fiscalization obligation will affect not only regular invoices but also simplified invoices (known as B2C fiscal receipts or tickets, which are mostly used in retail in Spain). New fiscalization will cover the entire Spanish territory, excluding the Basque region (which already has its fiscalization system known as Ticketbai) and Navarra. It will obligate all sellers and subjects who provide sales of goods/services if they are not in the SII system.The obligation is announced to start for taxpayers from July 1, 2025, but possibly this will be postponed to January/July 2026. The official postponement still needs to be confirmed by the Spanish tax administration. For the POS SW providers, the deadline is the end of July 2025 to offer approved software so