The regulation establishing the requirements for computerized invoicing systems in Spain affects two main groups:
1. Invoicing software providers
Companies that develop or market invoicing software must ensure that their systems comply with the requirements established by the regulation. This means adapting their solutions to guarantee the integrity, traceability, and security of invoicing records.
2. Entrepreneurs and professionals who issue invoices
Any natural or legal person established in Spain who issues invoices is subject to this regulation, unless they meet the following exceptions:
The rule of 4 "NOs" The regulation does not apply to those who:
- DO NOT invoice exclusively manually (that is, those who use any computerized invoicing system are required to comply).
- ARE NOT enrolled in the Immediate Supply of Information (SII), whether voluntarily or mandatorily.
- DO NOT have their tax domicile in the Basque Country or Navarra, where different tax regulations apply (for example, the TicketBAI system).
- DO NOT hold a current official exemption that releases them from complying with the regulation.
Specific cases
Companies in regional tax territories
Entrepreneurs subject to the tax regulations of the Basque Country or Navarra are not required to follow the national regulation, as they must comply with their own regional regulations, such as the TicketBAI system in the Basque Country.
Companies in the Canary Islands, Ceuta, and Melilla
Companies with their tax domicile in the Canary Islands, Ceuta, or Melilla are required to comply with the regulation, albeit with adaptations for their special tax regimes.
Businesses with manual invoicing
If a business issues all its invoices manually (by receipt book or typewriter), it falls outside the scope of the regulation. However, if it uses spreadsheets or word processors with data storage and processing functions, it could be considered to be using a computerized invoicing system, and in that case, it would be subject to the regulation.
Online stores and retail businesses
Online stores and physical retail businesses that issue simplified invoices must also comply with the regulation. If they issue a summary invoice at the end of the day, they are still required to report simplified invoices.
Property rental companies
If the rental of residential or commercial properties is not considered an economic activity (for example, if it is carried out without employees or a dedicated office), the regulation does not apply. However, if the activity is considered a business, compliance will be required.
Additional requirements
The regulation introduces new requirements, such as the inclusion of a QR code and the "VeriFactu" label on invoices issued by computerized invoicing systems. These requirements do not apply to those already enrolled in the SII, but they do affect other companies subject to the regulation.
Liability for non-compliance
If a company uses outdated and unmaintained invoicing software that does not comply with the regulation, the liability falls on the user company and not on the software provider.