Following the release of Royal Decree 1007/2023 establishing the mandatory use of a certified billing software earlier this month, the Spanish Tax Authority (AEAT) has now published official technical documentation regarding the new system. The new invoicing rules require taxpayers to generate a record in a standard, structured format for each issued invoice and transmit them to the tax authority using a certified billing system, among other requirements.

Timeline

The use of a certified billing software will be mandatory for Spanish taxpayers under scope starting July 1, 2025.

Impact

The newly-published technical documentation describes the operational guidelines of the VERI*FACTU system **(Verifiable Invoice Issuance Systems), which taxpayers must use if they opt for electronic transmission of invoice records to the AEAT in real-time.

The transmission of invoice records in response to a request from the AEAT, via a certified billing software will be the subject of other technical standards, still to be published.