General issues
We briefly describe the general aspects of the Billing Computer Systems and VERI*FACTU
Who is required to do so and what operations are included?
The regulations have a very broad objective, subjective and territorial scope of application.
All individual or corporate entrepreneurs, as well as entities without legal personality, who are subject to personal income tax (on income from economic activities), corporate tax or non-resident income tax through a permanent establishment located in Spain, and who are domiciled in Spanish territory under the common regime, i.e. excluding residents of the Basque Country or Navarre.
The abovementioned parties are obliged to comply with the content of the new regulations in their billing systems for the issuance of invoices, whether complete or simplified, regardless of the recipient thereof.
The exceptions to these two rules are basically the following:
Businessmen attached to the Immediate Supply of Information
All entrepreneurs who are assigned to comply with the obligations of keeping the Value Added Tax registration books through the electronic headquarters of the State Tax Administration Agency, established in article 62.6 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29, are excluded from compliance with the RRSIF regulations. Membership in the SII may be mandatory or voluntary.
Exclusions allowed from the billing obligation
Compliance with the rule is also excluded in relation to those transactions that, based on tax regulations (especially the Regulation of invoicing obligations (ROF) RD 1619/2012) should not be documented in an invoice, as well as those other cases that have specific authorizations, issued by the Management Department of the State Tax Administration Agency to not issue invoices.