28 October 2024 saw the publication in the Spanish State Journal of Order HAC/1177/2024 of 17 October. This completed the regulatory developments relating to IT or electronic systems and programmes that support corporate and professional invoicing processes, along with the standardisation of formats for invoicing records, which had been approved by Royal Decree 1007 of 5 December 2023.
Publication of this Ministerial Order marked the beginning of the nine-month maximum term (through to 29 July 2025) for manufacturers and sellers of invoicing systems to adapt their software to bring it into line with current regulations.
This maximum term does not prevent electronic invoicing systems that have been adapted to comply with the new regulatory requirements from being introduced earlier.
As part of the reforms being introduced, all new invoices must include additional elements, such as a “QR” code and the text “Invoice verifiable via the Spanish Tax Office’s website”, or “VERI*FACTU” for invoices issued using “Verifiable invoice issuing systems” or “VERI*FACTU”.