Digitalization of Invoicing in Spain: Verifactu & TicketBAI

Digitalization of Invoicing in Spain: Verifactu & TicketBAI

Spain is moving towards the digitalization of invoicing in Spain, a key process in modernizing and fiscalizing tax control. This digital transformation directly affects retail businesses, which must adapt both to the national system coordinated by the Tax Agency (AEAT) and to the regional tax regimes in the Basque Country and Navarra.

In order to improve transaction traceability and reduce fraud, new laws and technical requirements have emerged that directly impact invoicing solutions. Among the most notable are Anti-Fraud Law 11/2021 (Verifactu), the TicketBAI system, and the well-known Immediate Information Supply (SII).

What is digital fiscalization?

Digital fiscalization involves the automatic, secure, and real-time registration of every commercial transaction. Its purpose is twofold: to increase transparency before the Tax Authorities and to prevent any post-fact manipulation or alteration of invoicing data. This approach not only provides security during audits but also raises trust standards for clients and regulatory bodies.

At RetailPro, we know the challenge is not just to comply with regulations, but to do so efficiently, simply, and automatically.

Verifactu: Anti-Fraud Law and the new standard for businesses and freelancers in Spain

With Anti-Fraud Law 11/2021 and the publication of Verifactu technical requirements, the obligation to issue electronic invoices under the following criteria is established:

• Instant generation of XML records for each transaction (sales, cancellations, returns).

• Sequential linking and traceability of invoices.

• Prevention of record manipulation or deletion.

• Mandatory electronic signature if records are not sent directly to the AEAT.

• Capability for automatic or on-demand submission of information to tax authorities.

On October 28, 2024, Verifactu technical standards were approved. Software manufacturers and providers must adapt their products by July 29, 2025. The mandatory period for businesses is expected to begin in early 2026, although the exact date may be confirmed later.

Attention to penalties: The regulation is clear, with fines up to €50,000 per company using non-compliant systems, and up to €150,000 per client per year for developers or providers failing to comply.

RetailPro Verifactu Solution

RetailPro Prism has been developed to fully align with Verifactu specifications, ensuring smooth integration, legal compliance, and specialized technical support.

Our system is ready to facilitate the digitalization of invoicing in Spain, helping your business comply with regulations in a centralized and secure way.

TicketBAI: Specific regulation for companies based in the Basque Country

The Basque Country has implemented its own system (TicketBAI) for fiscal control, which differs from the national regulation but is equally demanding:

• Generation of a signed digital file (XML) for each sale.

• Inclusion of TBAI code and QR in all invoices.

• Automatic submission of these records to the corresponding Regional Tax Office.

• Only authorized and registered software is allowed.

TicketBAI is already mandatory in Álava and Gipuzkoa, and implementation in Bizkaia will be completed by 2026.

RetailPro TicketBAI: Our certified version meets all required standards, allowing a smooth transition without replacing your current infrastructure.

What if my company is subject (or voluntarily adheres) to SII?

The Immediate Information Supply (SII) is the electronic VAT management system that requires large companies*, VAT groups, and REDEME taxpayers (monthly VAT declaration) to submit their detailed register books to the AEAT almost in real time.

Key points:

• Companies subject to SII or voluntarily adhering are exempt from Verifactu requirements.

• This means you do not need to modify your invoicing software under this regime, although you must continue to comply with SII procedures.

For now, RetailPro focuses on adapting to Verifactu and TicketBAI, without direct integration with the SII platform.

Conclusion

RetailPro is the reference solution for Verifactu and TicketBAI compliance, facilitating the transition of your commercial operations with full legal and technological security.

We help you understand the applicable regulations depending on your location and business volume, avoiding penalties and simplifying fiscal digitalization in Spain.

If you are subject to SII, ensure you follow its procedures, as you will be exempt from applying the Verifactu framework.

Do you want to prepare your business for the arrival of Verifactu or TicketBAI?
Consult our team and discover how RetailPro can help automate compliance, allowing you to focus on what really matters: your business.