|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/fiscalization-in-spain/
课程评论：没有评论
## 西班牙 fiscalization 课程总结 (法律与技术) 本课程深入探讨了西班牙 fiscalization 的法律与技术层面。 **当前状况:** * 西班牙目前被定义为“非 fiscalization 国家”。 * 商家在开具发票/收据时，没有被强制要求使用任何预定义的销售系统、硬件或软件。 * 尽管存在关于发票开具、增值税等方面的规定，但这些规定并非出自一套统一的 fiscalization 系统。 **即将到来的变革 (Verifactu 系统):** * 这一状况即将改变，西班牙将引入新的 fiscalization 系统，名为 **Verifactu**。 * **Verifactu** 将强制所有销售流程通过符合特定法律和技术要求的专业软件进行处理。 * 这将对商家和 POS 软件提供商都带来新的义务。 **新系统的主要特点与商家义务:** * **强制使用专业软件:** 所有发票/收据的开具必须通过专门的软件。 * **数据传输:** 相关销售数据将被传输给西班牙税务管理部门。 * **发票要素增加:** 发票/收据将需要包含更多预定义的要素。 * **软件验证:** 销售软件将需要通过验证。 * **影响范围:** 新的 fiscalization 义务将涵盖所有regular invoices (普通发票) 以及 simplified invoices (简易发票，也称为 B2C fiscal receipts 或 tickets，在西班牙零售业中广泛使用)。 * **地域覆盖:** 该系统将覆盖西班牙全境，但**不包括巴斯克地区** (已有 Ticketbai 系统) 和**纳瓦拉地区**。 * **适用对象:** 任何提供商品/服务销售且**未纳入 SII 系统**的商家都将受到此义务的约束。 **时间表:** * **对纳税人 (商家):** 义务预计从 **2025年7月1日** 开始生效，但可能推迟至 **2026年1月或7月** (待西班牙税务管理部门确认)。 * **对 POS 软件提供商:** 需在 **2025年7月底** 前提供符合新 fiscalization 要求且已获批准的软件解决方案。 **总结:** 西班牙即将实施的 Verifactu 系统标志着一场“革命”，将从目前的非 fiscalization 模式转变为一个高度规范化的 fiscalization 体系，对商家和相关软件提供商都提出了重要的法律和技术要求。
In this course we covered legal and technical aspects about fiscalization in Spain.We can define Spain currently as a non-fiscal country. Sellers/merchants are not obliged to use any predefined sales system, hardware, or software for issuing invoices/receipts. Of course, there are some predefined rules for issuing invoices or receipts, VAT rules, etc., but they are not predefined from the fiscalization system. However, this will be changed soon via the announced fiscalization system.In the new fiscalization system, known as Verifactu, all sales processes will be obliged to be processed via specialized software, which will have to meet predefined legal and technical requirements. This means that the new system will introduce new obligations for merchants/sellers and also for POS SW providers. Invoices or receipts will have to be processed and issued via special software; data will be transmitted to the Spanish tax administration; invoices or receipts will need to contain more predefined elements; and verification of the sales software will be required. All new obligations are, in a very detailed way, predefined via legal and technical regulations. They represent a revolution if we compare them with the current nonfiscal system.This new fiscalization obligation will affect not only regular invoices but also simplified invoices (known as B2C fiscal receipts or tickets, which are mostly used in retail in Spain). New fiscalization will cover the entire Spanish territory, excluding the Basque region (which already has its fiscalization system known as Ticketbai) and Navarra. It will obligate all sellers and subjects who provide sales of goods/services if they are not in the SII system.The obligation is announced to start for taxpayers from July 1, 2025, but possibly this will be postponed to January/July 2026. The official postponement still needs to be confirmed by the Spanish tax administration. For the POS SW providers, the deadline is the end of July 2025 to offer approved software solutions following new fiscalization requirements.
