Spain Updates E-Invoicing Standards with Order HAC/1177/2024

On October 17, 2024, Spain took another step in advancing its e-invoicing framework by publishing Order HAC/1177/2024. Announced in the Spanish Official State Gazette, this order provides updated technical guidelines for businesses and professionals using electronic invoicing systems.

This latest directive clarifies compliance under the Royal Decree 1007/2023, commonly referred to as the Veri*Factu law, which governs invoicing record standards, and reinforces invoicing obligations initially outlined by Royal Decree 1619/2012.

Main Highlights of Order HAC/1177/2024

The order includes minor modifications that primarily detail technical, functional, and content standards for e-invoicing systems. These requirements ensure compatibility with Spanish tax regulations and aim to streamline digital invoicing processes across businesses. Systems that meet these new standards are classified as "verifiable invoicing systems," or Veri*Factu systems, and must either be certified by the Spanish Tax Authority (AEAT) or comply with the updated technical specifications.

Additionally, the specified invoicing systems will promote uniformity and accuracy, simplifying tax reporting and ensuring data consistency across platforms. Notably, Order HAC/1177/2024 does not alter the implementation deadlines set by Royal Decree 1007/2023, keeping the existing Veri*Factu mandate timeline in place.

Compliance Requirements

Businesses operating in Spain now have 2 main options for compliant invoicing:

• Certified Invoicing Systems: Use systems certified directly by the AEAT.
• Compliant Software: Employ commercial invoicing software that aligns with the new regulatory standards, including requirements for submitting invoices to the AEAT.

These specifications create a consistent e-invoicing structure, enhancing transparency and supporting Spain’s transition to fully digital tax reporting.

For Spanish businesses, ensuring alignment with the Veri*Factu standards will secure compliance and streamline their invoicing processes in line with the latest digitalization efforts by the Spanish government.

There’s more you should know about e-invoicing in Spain – learn more about the new and upcoming regulations.