As we have already stated, new fiscalization in Spain will bring new rules. One of the major changes is sending invoices or receipts directly to the Tax Administration (AEAT). But also, a selling or billing file in XML format must be created and sent to AEAT. That is how the selling system (POS SW) must guarantee that selling and billing records are authentic and secured without the possibility of altering or deleting the original data.
Source: fiscal-requirements.com
