- The Spanish Tax Authority (AEAT) has submitted a draft Ministerial Order to the EU Commission, outlining the technical, functional, and content specifications required on Computerized Billing Systems (SIFs) and Verifactu – a real-time invoice reporting system (RTIR).
- Royal Decree 1007/2023 mandates taxpayers to adapt their SIFs by 1 July 2025. They can comply by generating and preserving duly Invoice Registries or using Verifactu RTIR.
- The draft order specifies the XML format and content structure for keeping or forwarding to AEAT, preserving or forwarding Invoice Registries, XML format and specifications for keeping a proper log of events, and details regarding the QR code, hash/fingerprint, and e-signature.
- The EU Commission has until 4 October 2024 to issue comments on the draft. Spanish authorities must consider these comments before approving and publishing the final version.
Source Pagero
