The Spanish Tax Authority (AEAT) has submitted a draft Ministerial Order (Sp. Orden Ministerial) to the EU Commission, outlining the technical, functional, and content specifications required on Computerized Billing Systems (SIFs) and Verifactu – a real-time invoice reporting system (RTIR).

As a reminder, Royal Decree 1007/2023 is the regulation that mandated taxpayers to adapt their …