The ‘Veri*factu Regulation’, referring to the simplest method for complying with the standard by sending the billing records to the Tax Agency at the time of their production.
The law which explains all the technical regulations is published:
https://www.boe.es/buscar/act.php?id=BOE-A-2024-22138
The new regulation will apply to all businesses and all their operations, with the exception of those who are already subject to the Immediate Supply of Information (SII) or those who do not have an obligation to invoice.
As regards its territorial scope, it is applicable throughout Spain except in territories with a regional tax regime. In the Historical Territories of Vizcaya, Guipúzcoa and Álava, the so-called ‘Ticket Bai’ systems have recently been applicable, the operation of which is similar to that now approved for the rest of Spain.
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