Spain – mandatory use of certified software

The Royal Decree 1007/2023, approving the ordinance that regulates the technical requirements of invoicing software has been published in the Official Gazette of 6 December 2023. The main element of the Decree deals with the obligation to use invoicing software that complies with this Ordinance and developing Ministerial Orders (invoicing software). The specific technical specifications and functions of the invoicing software and of the main aspects regulated (i.e. structure of the billing records for entries and cancellations, responsible declaration, additional invoicing data to be included in the SII reports, etc.) are to be regulated by Ministerial Orders which are still pending.

The mandatory use of certified software will not be obligatory for:

  • Non-resident companies which do not operate through a permanent establishment in Spain.
  • Companies within the scope of the SII or which voluntarily opt for SII.
  • Certain type of operations (i.e. transactions within the special agriculture VAT regime where only a receipt is required, transactions within the simplified scheme regime in the application of the same does not depend on the turnover, transactions corresponding to a PE abroad).

Spanish resident businesses will be required to use the certified invoicing software by the 1st of July 2025. The developers of commercializing invoicing software will be obliged to adapt to the new regulation within the 9 months following the publication of the developing Ministerial Orders mentioned above (in any case, before1st July 2025 for those software developing/commercialization companies which have pluriannual maintenance contracts signed before the previously mentioned dead-line).

This regulation is complementary with the Ordinance that regulates B2B e-invoicing which is still pending publication.

Stop worrying about your VAT compliance!

Do you want to stop worrying about your VAT obligations at all, so you can focus on the tasks that help your business grow? Let's get in touch and we will take care of it for you for all the EU countries where you do business. Just give us a call on +31(0)88-4321800 or send an email to, and we will contact you shortly.

22 Dec 2023 at 12:00 am
1 min
Published by:
Daniëlle van der Meulen-Idema
Sr. VAT Specialist
Back to newsroom
Subscribe to our newsletter!
Stay in the loop on trade compliance updates. Join our monthly newsletter for valuable insights, expert opinions, and industry news. Sign up now!
Whitepapers: Let's share our knowledge!
Our specialists share their expertise on different trade compliance topics. Find out which whitepapers we have in place for you. Downloads are for free!

Ready for hassle-free VAT guidance? Leave your contact details and we'll reach out to you shortly!

  • Pincvision Headquarter
  • Terborgseweg 102
  • 7005 BC Doetinchem
  • The Netherlands
  • Pincvision UK Ltd.
  • Unit 5 Lancaster Way
  • Biggleswade
  • SG18 8YL London
  • United Kingdom
[javascript protected email address]
Fill in the country code of your phone number (e.g. +31).
Phone number