New obligations for billing systems

Background

In 2021, the obligation was introduced, both for software producers and for users, that the systems and programmes that support the invoicing processes (SIF) of companies and freelancers guarantee the:

• integrity,
• conservation,
• accessibility,
• legibility,
• traceability
• and inalterability of the invoicing records.

These SIFs are designed so that the invoicing records entered in them cannot be modified.

Regulatory development. The obligation to use certified invoicing programmes was developed by regulation in 2023, establishing the characteristics that these programmes must have. Finally, on 28 October 2024, the ministerial order was approved, setting the technical requirements and specifications that must be met.

Entry into force

It was planned that these new obligations would apply nine months after publication in the BOE. Therefore, in principle, they were to be applicable from July 2025.

However, the Ministry of Finance has published an information note in which it proposes to delay these deadlines in order to give both those affected and the Treasury itself time to adapt to the new requirements of the SIFs. Thus, the final deadlines are now expected to be as follows:

• For corporate income taxpayers, the new obligations relating to the SIF will be applicable from 1 January 2026.
• For other taxpayers, such as the self-employed and non-resident income taxpayers, they will be applicable from 1 July 2026.

Penalty system. Please bear in mind that, once this new obligation comes into force, the use of computer or electronic invoicing systems or programmes that do not comply with the new technical requirements of the SIF may result in the imposition of a specific penalty of 50,000 euros for each financial year in which they have been used.

Who does it affect?

Companies and the self-employed. Most companies and the self-employed will be obliged to use the new SIFs. And these systems will affect both invoices issued to companies and those issued to end consumers.

• Corporation tax (IS) payers, with the exception of totally exempt entities. Partially exempt entities (such as foundations or associations) will be subject to this obligation for non-exempt income.
• Personal income taxpayers who carry out economic activities.
• Non-resident income taxpayers who obtain income in Spain through a permanent establishment.
• Entities under the income allocation regime (such as communities of property or owners’ associations) that carry out economic activities.

Who should not use them?

The regulations establish some exceptions to the mandatory use of the new SIFs. Among others, the following are not obliged to use them:

• Taxpayers who keep their books recording invoices issued and received through the Immediate Supply of Information (SII) system, whether on a mandatory or voluntary basis.
• Taxpayers registered under the agriculture, livestock and fishing regime and those who pay the equivalence surcharge and the simplified VAT regime.
• Taxpayers or sectors of activity that have obtained special authorisation from the Spanish Tax Agency (AEAT) not to use an SIF for technical or operational reasons.

Although the regulation does not expressly state this, it is understood that the new SIFs will not be compulsory for taxpayers who generate their invoices exclusively manually, without using a computerised invoicing system.

WHAT DO THEY CONSIST OF?

Characteristics of the new SIFs

To know if an invoicing system complies with the new legal requirements, the company providing the software must certify this circumstance by means of a responsible declaration

that must be found in a legible and individualised way in the computer system itself.

From the moment the use of the new SIFs becomes compulsory, taxpayers who must use them will be able to choose between two types of systems:

• Systems that are not verifiable. One option is to use SIF systems that do not send invoicing records to the Tax Agency. These systems, considered non-verifiable, must meet numerous technical requirements that guarantee the integrity and inalterability of the records.
• Verifactu systems. Another alternative is the Verifactu computer systems, which are considered verifiable insofar as they send the records to the Tax Agency electronically in a continuous, secure, complete, automatic, consecutive, instantaneous and reliable manner.

In Verifactu systems, the technical requirements are somewhat less demanding than in non-verifiable systems, but these Verifactu systems involve the automatic sending of records to the Tax Agency.

Option. It is understood that a taxpayer chooses to register in a Verifactu system if they initiate the systematic submission of their records through the Tax Agency’s electronic office. In that case, the use of the Verifactu system must be maintained at least until 31 December of the year of registration (it can be revoked later).

Other aspects

Verifiable invoices.

When a Verifactu system has been chosen, the invoices issued will include the mention ‘Invoice verifiable on the electronic site of the AEAT’ or ‘VERIFACTU’. In this way, the recipient will be able to verify its veracity on the AEAT’s electronic site by means of a ‘QR’ code that will appear on the invoice.

Data to be included.

The new regulations establish a minimum content for each billing record issued through a SIF, similar to that required of companies using the SII. On the other hand, the obligation to use a SIF for issuing invoices extends to both full and simplified invoices (old receipts).

Verifications.

Finally, it is very likely that companies that opt for a Verifactu system are less likely to be audited by the tax authorities than if they use non-verifiable systems. In the event of an inspection, in addition to being able to request a copy of the invoicing records, the Treasury may appear at the location where the computer system is used and demand full and immediate access to said records, obtaining, where appropriate, the user code, password and any other security key that may be necessary.

If you have any questions regarding this matter, please do not hesitate to contact us, by calling Carles Monfort Codina or sending an email to cmc@btsasociados.com. We will be delighted to help you.