The Spanish Tax Authority (AEAT) has released official technical documentation for the new mandatory certified billing software system. Taxpayers are required to generate invoices in a standard format and transmit them to the tax authority using a certified billing system. The use of certified billing software will be mandatory for Spanish taxpayers starting from July 1, 2025. The technical documentation outlines the operational guidelines for the VERI*FACTU system, which taxpayers must use for electronic transmission of invoice records to the AEAT in real-time. Additional technical standards for transmitting invoice records in response to requests from the AEAT via certified billing software are yet to be published.
Source Fonoa
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