Spain, officially the Kingdom of Spain is a European country located in Southwestern Europe with some pockets of Spanish territory across the Strait of Gibraltar and the Atlantic Ocean. Spain’s capital and largest city is Madrid.
In terms of fiscalization, Spain is not a fiscal country. There are no mandatory fiscal devices that has to be used. No certification of hardware or software is required.
Accounting reporting is done via the Spanish systems called SII system which stands for Immediate Supply of Information (SII). Accounting (Billing records) reporting via SII is valid since 1st of July 2017. On Canary island it’s valid from January 1st 2019.
In June 2019, Spanish tax authorities published important changes in the SII (Immediate Supply of Information) obligation. These changes are aimed to improve the quality of SII information received by the tax authorities.
Since October 2019, SII authorities increased the checks and validations made by their system making it more difficult for businesses to be fully compliant.
Businesses must ensure that their source data meets the new requirements.
However, in Basque Country, located in northern Spain, between 2021 and 2024, a software fiscalization system, called TicketBAI, is being implemented.
It is based on providing XML messages containing transaction data to the authorities, in real time. In the set of data included are also specific TicketBAI codes.
The POS application used for the creation and transmission of transactions must be registered at the Provincial Tax Authorities.