Spain approves invoicing software specifications for taxpayers not using electronic VAT system

Spain has approved Order HAC/1177/2024, which came into force on 29 October 2024, detailing technical, functional, and content specifications for new invoicing software (IS) required for certain businesses not using the electronic VAT Immediate Supply of Information System (SII).
Manufacturers and distributors of IS must adapt to these new standards by 29 July 2025 and certify compliance by incorporating a “responsible declaration” in their systems.
Businesses not using the SII must transition to the new IS by 1 July 2025, although a proposed delay may extend the deadline to 1 January 2026 for Corporate Income taxpayers and 1 July 2026 for other taxpayers.
The new IS must ensure integrity, conservation, accessibility, readability, traceability, and inalterability of invoicing records, include event logs, and electronically sign records unless using the VERI*FACTU system.
The new IS requirements apply to Corporate Income Tax taxpayers, Personal Income Tax taxpayers with economic activities, non-resident income tax taxpayers with permanent establishments in Spain, and entities under the income attribution regime, with certain exemptions for specific transactions and regions such as the Basque Country and Navarre.

Source EY