The Spanish Ministry of Finance has been working on regulations in relation to the new changes in fiscalization that will be present in Spain, probably from next year on. As a reminder, Spain (except for the Basque region) is currently a non-fiscal country, but this will change soon.
More precisely, the Spanish Ministry of Finance has published a draft resolution that, once adopted, will establish the requirements for software and systems that support the billing processes of businesses and professionals. This law will have a significant impact on current invoice issuance processes. It will require implementing new invoice content requirements, including a QR code, and the generation of billing records by January 2024.
Source Fiscal Solutions