7 posts tagged with "RD 1007/2023"

Issuing a corrective invoice and cancelling an invoice are not the same thing. They are two distinct operations with different requirements, different VAT consequences and different technical treatments in the new electronic invoicing systems. Confusing them can lead to loss of VAT deduction rights, errors in quarterly returns and problems in a tax inspection. This guide explains when each applies, what the regulations require and what happens in the system when either is used.

B2B e-invoicing and VeriFactu are not the same thing. They are two separate regulations with two different objectives, two different timelines and two different types of obligations. Yet confusion between them is extremely common — even among tax advisors and accounting firms. This guide definitively clarifies what each one is, who it affects and how they relate to each other.

Spain is undergoing three simultaneous regulatory changes in invoicing that affect every business and freelancer. The problem is that many confuse them, mix them up or treat them as one. They are not. The SIF (Invoicing Computer System), VeriFactu and B2B e-invoicing are three distinct concepts, born from three different regulations, with three different objectives and three different timelines. This guide explains each one clearly, with their real deadlines and key differences.

If you are a freelancer or run a small or medium-sized business in Spain and have heard about RD 1007/2023, the VeriFactu Regulation or the "Anti-Fraud Law" without quite understanding what it means for you, this article is for you. We are going to explain — without unnecessary technicalities — what Royal Decree 1007/2023 requires, who it applies to, from when, and above all, what concrete steps you can take today to reach 2027 without surprises.

With the RRSIF (Regulation on Requirements for Invoicing Information Systems) coming into force in 2027, every invoicing program used in Spain must meet a list of technical requirements that go far beyond what most freelancers and SMEs are used to. It is no longer enough for an invoice to have the issuer's details, the concept and the amount: the system that generates it must now guarantee the integrity, traceability and immutability of every record, and the invoice itself must include new elements such as the tax QR code. This article collects all requirements in a checklist format so you can verify whether your current software complies — or know exactly what to ask your provider.

With the obligation to adapt invoicing systems to RD 1007/2023 just around the corner (1 January 2027 for corporations, 1 July 2027 for freelancers), choosing the right software is no longer just a question of price or features: it is a decision that will shape how you interact with the Spanish Tax Agency for years to come. And one of the key questions is: does the program I am evaluating support only VeriFactu, only No-VeriFactu, or both modes?

If you are a freelancer, SME or the person responsible for invoicing at a company operating in Spain, you have almost certainly heard of VeriFactu. But did you know there are two modes — VeriFactu and No-VeriFactu — and that the choice between them has direct implications for how you manage your invoices, how much technical responsibility you take on, and how you interact with the Spanish Tax Agency (AEAT)? This article covers everything you need to know to make the right decision.