On 6 December 2023, the Spanish Ministry of Finance published the approval of the Royal Decree 1007/2023, dated on 5 December establishing the Regulation that establishes the requirements to be adopted by the electronic systems that support the invoicing processes of entrepreneurs and professionals, and the standardization of invoicing record formats (the “RD 1007/2023”, or, the “RD Verifactu”) and the draft Order developing the technical and functional specification referred in RD Verifactu (the “Draft Order”).
Together, these two documents and the other annexes and criteria published by the Spanish Tax Authorities in its website constitute the so-called “Verifactu Project”.
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