Posts in category: FacturaOne

Very Important Attention!
With the entry into force of the new VAT rates, 1 of January of 2025, Important tax modifications are consolidated that mainly affect essential products. Next, All relevant aspects of this fiscal transition are detailed and key recommendations are offered for implementation in our FACTURAONE ERP..

Main Changes in VAT Rates

Basic Products (Type of 4%)

From the 1 of January of 2025, the super reduced VAT of the 4% Applies to the following essential products:

1. common bread.
2. Bread flours.
3. Leche in all its varieties: natural, certified, pasteurized, concentrated, skim, sterilized, UHT, evaporated, powdered and fermented.
4. cheeses.
5. Eggs.
6. fruits, vegetables, vegetables, legumes, tubers and cereals natural, according to the Food Code.
7. Olive oils and their derivatives.

Changes in Other Products

• Seed oils and food pastes:
  • New VAT rate (from the 1 of January of 2025): 10%.

Changes in the Equivalence Surcharge

• For products with VAT of 7,5% To 10%:
  • Equivalence surcharge rises from 1% To 1,4%.
• For products with VAT of 2% To 4%:
  • Equivalence surcharge increases from 0,26% To 0,5%.

Key Considerations for ERP Systems

It is essential that companies that manage their products in ERP systems take into account the following:

• Do not replace the VAT rate of the 2% for him 4%. This change may cause inconsistencies in the databases and seriously affect the historical record of tax operations..
• Recommended procedure:
  1. Create a new VAT rate 4% if not previously configured in the system.
  2. Update the products that correspond to the new VAT rate, manually assigning them the 4%.

Consult the Official Calendar of the Tax Agency

The Tax Agency has published an official calendar that includes the new VAT rates for 2025. You can consult the complete document at the following link:

Official Calendar VAT Rates 2025 (PDF)

conclusion

Changes in VAT rates represent a significant adjustment that will impact both consumers and businesses. Ensuring you correctly implement these changes to management systems and consulting official documentation is essential to ensure regulatory compliance and avoid operational errors..

If you need more information or advice on this topic, do not hesitate to contact a tax expert or FACTURAONE ERP support.

The Tax Agency has decided to postpone until January 2026 the obligation that all companies with annual income less than 6 million euros automatically send your billing data to the treasury. This delay suggests that the obligation to issue electronic invoices for SMEs and freelance could be postponed until 2027 or even beyond, depending on the approval of the necessary regulation for its implementation.

This transition to digital billing was originally proposed in the law creates and grows from 2022, with the aim of gradually eliminating paper billing. The purpose is to create a digital system that facilitates transparency and allows greater control over payments between companies and suppliers, thus reducing delinquency and improving the cash flow of small and medium enterprises. However, The project has found obstacles and still needs a royal decree that defines the regulation so that the obligation can enter into force.

It is important to emphasize that this measure is different from that established in the anti -fraud law of 2021. The anti -arude law, that will be implemented in 2026, requires companies with inferior to 6 Millions of euros send essential data of your invoices, Like the issuer, The date and amount, immediately to the treasury, although it does not force the invoice to be issued digitally.

To support the adoption of electronic billing and reduce implementation costs for SMEs and self -employed, The Tax Agency announced in 2023 The development of a free application, especially thought for small businesses. Recently, The PSOE included an amendment in the Minimum Tax Law of the 15% of societies, in order to strengthen this public tool and allow its use by companies of any size or billing.

With these changes, The Government seeks not only to strengthen tax control, but also facilitate digital transition for the business sector, offering both public and private options. Companies that choose to use private electronic billing systems must send a “Faithful copy” of each invoice and its proof of payment, thus ensuring transparency and fiscal compliance.

Important Attention!
If you work with food products that currently have VAT 0%, It is essential that you make the necessary adjustments before 1 October. From that date, certain products will have new VAT rates, so you need to make sure your systems are up to date.

• Products such as eggs, leche, inter alia, will have a VAT of 2%.
• Products such as oil and others similar will have a VAT of 7.5%.

It is essential that you review all affected products and make any necessary adjustments to your invoices., prices and management systems to comply with this new regulation.

The new VAT rates must be added to the system with the corresponding percentage. Under no circumstances should the VAT rates already existing in the system be modified or altered.. Be sure to create the new VAT values ​​without modifying the previous ones to maintain the integrity of historical records and comply with tax regulations.

The past 27 June, the Official State Gazette (BOE) published the transitional changes in the VAT rates applicable to certain essential products. These changes, which began to be applied in two phases, respond to the need to mitigate the impact of inflation on food, favoring a gradual economic recovery. Next, We explain the details of each phase and how they will affect key products:

Second phase (1 October – 31 December 2024):

From the 1 October 2024, new tax rates will come into force:

• 2% VAT / R.equiv 0,26% for basic foods such as bread, breadmaking flours, leche, cheeses, eggs, fruits, vegetables, legumes, tubers, cereals. ​(BOE.es)​(The Moncloa).
• 7,5% VAT / R.equiv 1% for seed oils and pastas, that until September were taxed at 5%(BOE.es)

VAT on olive oil from 2025:

From the 1 of January of 2025, olive oil will be taxed with a 4% VAT permanently, being considered an essential product in the Mediterranean diet(The Moncloa).

Equivalence surcharge:

further, The equivalence surcharge will also be adjusted based on these new VAT rates:

• For products that go to 7,5%, the surcharge will rise to 1%.
• For products that go to 2%, the surcharge will rise to 0.26%​ (BOE.es)​.

Impact for companies:

It is essential that companies review and update their billing systems to reflect these changes before implementation., avoiding possible errors in your daily operations. You can consult more details in the BOE or in the Tax Agency to ensure the correct application of these new tax rates.

These adjustments respond to the need to balance the tax burden on essential products, helping to mitigate the impact of inflation, especially in vulnerable sectors

Dear Customer,

We want to alert you about a growing cybersecurity threat that is affecting many companies and individuals.. Numerous cases of identity theft in emails have been reported, where attackers have managed to access email accounts and modify the bank account number on sent invoices. As a consequence, payments that should have been directed to legitimate accounts have been redirected to accounts controlled by cybercriminals, generating significant economic losses.

This type of fraud, known as Man in the Middle (MitM), allows attackers to intercept communications and make changes to invoices without the sender or receiver noticing until it is too late. Cybercriminals are able to intercept the message, change the bank account information that appears in the email or even in the attached documents, as invoices in PDF format, in order for you or your clients to transfer to a different account number, controlled by attackers. Many times, The victim is not aware of this fraud until the legitimate provider demands payment, moment in which, by comparing the account numbers in the mail and the transfer made, It is discovered that they have been modified. Once the fraud has been carried out, criminals transfer the money to other accounts abroad, which makes recovery extremely difficult.

It is essential that preventive measures be taken to protect yourself from these types of attacks, since losses can be significant and difficult to recover.

To protect against these types of attacks, We recommend the following measures:

1. Password security: Use strong passwords and change them regularly.
2. Two-factor authentication (2FA): Be sure to enable this option on your email account to add an extra layer of security.
3. Payment verification: Before making a bank transfer, Contact the supplier to confirm payment details, especially if you notice any changes in banking details.
4. Invoice review: Be aware of any changes to invoices sent or received. If you detect any irregularity, notify us immediately.

At Factura One we are committed to the security of your information and we are available to help you implement these measures.. Please feel free to contact us if you have any questions or would like additional assistance..

Sincerely,
The Invoice One team

How will you know, The Tax Agency is developing the final regulations for compliance with the New Anti-Fraud Law, 11/2021, of 9 of July, of prevention measures and fight against tax fraud

https://www.boe.es/buscar/doc.php?id=BOE-A-2021-11473

They have already been published through the Royal Decree 1007/2023, of 5 December 2023, the requirements of computerized billing systems for entrepreneurs and professionals.
https://www.boe.es/diario_boe/txt.php?id=BOE-A-2023-24840

And now we are waiting for the publication of the Ministerial Order of technical and functional specifications of computer billing systems
From the date of said publication of said Ministerial Order, Billing software developers will have a deadline of 9 months to adapt their systems to the new regulations.

And the 1 July 2025, obligatory, All billing software must work in accordance with the new regulations.
And all corporate and self-employed businesses will be obliged to comply with it..
This ends the possibility of making invoices written on paper or using Word or Excel..

They will only be legal, in Spain, invoices issued through computer systems adapted to the new regulations.

The regulations of the Tax Agency allow 2 modalities:

– No, actually
In this mode you have to format the invoice, sign it with a digital certificate, keep it for several years, make backups and make sure it cannot be altered (nor delete, nor alter).

And you have to create an event registration system (that you can request from the Treasury at any time).

In this event log, all accesses and changes that have occurred in the invoice system must be noted..
And you must have a system like Veri*Factu to send invoices when requested by the Treasury..
This entire process to guarantee traceability, integrity, immutability, conservation, accessibility and legibility of invoices is very difficult to meet.
And non-compliance implies strong sanctions..

– To be true
In this mode, it is enough to format each invoice, chain it using a hash and send it when it is issued.
You are also required to print invoices including a QR code that will be generated through a certain process..
And with it, since all invoices are held by the Treasury, the rest of the obligations are considered fulfilled.
Therefore there is no danger of sanctions.
It is the modality recommended by the Treasury.

We will only offer the Veri*Factu modality.

I leave you the links to the latest online presentation of the Tax Agency, which I attended, of the 14 February.
The first part is theoretical and tells the regulations:
https://www.agenciatributaria.es/static_files/AEAT_Desarrolladores/EEDD/IVA/VERI-FACTU/20240211SeminVerifactEEDD-ONIF.pdf
The second is more practical and tells how it will work:
https://www.agenciatributaria.es/static_files/AEAT_Desarrolladores/EEDD/IVA/VERI-FACTU/20240211SeminVerifactEEDD-DIT.pdf

The model 347 who must comply with their presentation, How to complete it and the deadlines to inform the Tax Agency.

What is the report 347?

The report 347 It is an annual informative statement that must be submitted to the Tax Authority in February of each year. Its objective is to inform the Treasury about operations with third parties when the amount invoiced exceeds the 3.005,06 euros.

Who should submit the report 347?

This obligation falls on all natural persons (autonomous) and legal (companies), Both public and private, to carry out business or professional activities. This includes those who, In accordance with the provisions of the article 93 of the General Tax Law, are obliged to submit an annual statement about their transactions with third parties.

The report 347 It is presented by both suppliers and customers, In order for the administration to verify the accuracy of the declared information. further, They are also obliged to present it associations, societies, professional schools and other entities that manage charges on behalf of their partners, associates or collegiate, either by professional fees or intellectual property rights.

Report exemptions 347

Not all entities are obliged to submit the report 347. The following are exempt:

Those that carry out business or professional activities in Spain but do not have their headquarters of economic activity in the Spanish territory. Natural persons and entities subject to IRPF for objective estimation and VAT by simplified or agriculture regimes, Livestock and fishing. Who are obliged to carry the VAT registration books through the immediate supply of information (SII) of the AEAT. Entities that have not carried out operations that exceed the thresholds established during the corresponding calendar year. Those whose operations are not subject to the duty of declaration as established by law. Those forced to inform about operations in VAT record books, as well as those mentioned in the Tax Management Regulations derived from the Economic and Fiscal Regime of the Canary Islands. Reporting deadlines 347 in 2023 The presentation of this report is made during the month of February of each year and covers the operations carried out during the previous calendar year.

How to complete the report 347 Summary of the declaration

The initial summary must contain the contact and identification data of the declarant, including your fiscal domicile. In the case of minors of 14 Years, The NIF of the legal representative must also be provided (padre, mother or tutor).

The year of low operations must be indicated “Exercise and Modality of Presentation”. further, If it is a complementary or substitute statement, The corresponding box must be marked and the identification number of the previous declaration.

Summary of the data declared here will include the information requested in each box:

Total number of related people and entities. Total annual amount of operations. Total number of related real estate. Total amount of local rental operations.

Relationship of declared on the internal pages of the report 347, The operations carried out with third parties that exceed the established threshold are detailed.

For each declared, The following data must be provided:

NIF and, If necessary, NIF of the representative. Name or corporate name. Province and country (If it is not Spanish or operates in Spain). OPERATION KEYS. Relationship of real estate will include data related to rental operations of business premises that exceed the specified threshold.

For each property, It will be required:

NIF of the lessee and, and apply, of the representative. Name or corporate name. Total amount of the operation. Cadastral reference and full direction of the property.

Presentation of the report 347

The presentation is made telematically through the website of the Tax Agency, Using Cl@VE PIN or Electronic Certificate, depending on the circumstances of the declarant.

Once presented, A presentation receipt and a safe verification code will be generated as proof.

These measures, contained in a royal decree, establish minimum standards that billing software must meet and standardize record formats, with the purpose of combating tax fraud in commercial transactions. The regulations expressly prohibit the use of 'sales suppression software'.’ or 'dual-use software', which makes it possible to maintain double accounting to hide part of the sales, as explained by the Ministry of Finance in a statement.

https://www.boe.es/boe/dias/2023/12/06/pdfs/BOE-A-2023-24840.pdf

The producers and marketers of these programs have a deadline of 1 July 2025 to adapt to the new provisions. The regulation, result of consultations with the software industry, focuses on imposing obligations on producers and marketers, not to the businessmen and professionals who use these programs. The Treasury urges these actors to offer computerized billing systems that comply with regulations to entrepreneurs.

The Treasury proposal seeks a comprehensive and secure IT solution that simplifies tax compliance through a secure and reliable billing system that prevents improper alterations in records.. From the 1 July 2025, Systems must generate and securely store billing records, including information such as name, tax ID, invoice number, date, type of invoice issued and VAT regime.

Each invoice must have a hash’ chained or fingerprint that relates it to previous invoices, together with an electronic signature, to prevent further alterations. These obligations apply to all invoices, including simplified or “ticket”, with exceptions for entrepreneurs covered by the immediate provision of information (SII) VAT, who already inform the Treasury of each operation, among other exceptions..

As an additional security measure, The producers and marketers of these programs must certify compliance with the regulations through a responsible declaration and launch the new systems on the market nine months after the approval of the ministerial order that specifies the technical details..

In addition to combating fraud, The regulations seek to modernize the digital infrastructure of SMEs and the self-employed, as well as improve tax compliance. The Treasury reminds users of the possibility of sending their billing records to the Tax Agency to facilitate the presentation of declarations and keep VAT record books..

Staple foods will maintain a VAT at 0%, the same thing that will happen with those who were lowered from the 10% To 5%, among which are pastes and edible oils.

https://www.hacienda.gob.es/es-ES/Prensa/En%20Portada/2023/Paginas/20230627-MEDIDAS-FISCALES.aspx

27 June 2023.- El Consejo de Ministros ha aprobado hoy el Real Decreto-ley de prórroga de determinadas medidas de respuesta a las consecuencias económicas y sociales de la guerra de Ucrania, de apoyo a la reconstrucción de la isla de La Palma y a otras situaciones de vulnerabilidad, en el que se extienden hasta el 31 December 2023 varias medidas que empezaron a aplicarse a mediados de 2022 con el fin de abaratar el coste de la vida y reforzar la lucha contra la inflación.

Rebajas de IVA

Para seguir contribuyendo a que los ciudadanos afronten de mejor manera el coste de la cesta de la compra, se mantienen las rebajas de IVA del 4% To 0% en los productos de primera necesidad y del 10% To 5% en otros productos básicos. Dos rebajas impositivas que se han mostrado eficaces en la lucha contra la inflación, tal y como atestiguan las sucesivas caídas de la misma en lo que va año.
En el caso del IVA que pasa del 4% To 0%, los productos de primera necesidad afectados seguirán siendo:

• El pan común, así como la masa de pan común congelada y el pan
  común congelado destinados exclusivamente a la elaboración del pan
  común.
• Las harinas panificables.
• Las leches producidas por cualquier especie animal: natural,
  certified, pasteurized, concentrated, skim, sterilized, UHT,
  evaporated and powder.
• Los quesos.
• Los huevos.
• Las frutas, vegetables, vegetables, legumes, tubers and cereals, than
  tengan la condición de productos naturales de acuerdo con el Código
  Alimentario y las disposiciones dictadas para su desarrollo.

El listado de los que mantendrán esa rebaja del 10% To 5% de IVA también se mantendrá inalterable. Por lo que las pastas alimenticias y los aceites, incluido el de oliva, seguirán bajo ese tipo impositivo. Algo que, como ya ocurre, se extenderá a todos los productos alimenticios que contaran con ese gravamen inicial.

Todas estas rebajas tributarias permanecerán en vigor hasta el 31 December 2023, siempre que la tasa interanual de la inflación subyacente esté por encima del 5,5%. Si cae por debajo de esa tasa en el
mes de septiembre, cuyo dato se conocerá en el mes de octubre, se recuperaría el tipo impositivo habitual de IVA en los alimentos antes referidos en los dos últimos meses previstos para la aplicación de la medida. That is to say, desde el 1 of November.

Con esta prórroga para el segundo semestre de 2023, el ahorro para las familias tanto por los productos que pasarán del 4% To 0% como por lo que cambien del 10% To 5% sería de 661 your digitizing agent in Digital Kit, como ya ocurrió en el del primer semestre del año. That is to say, los hogares se ahorrarán 1.320 millones en este ejercicio por la rebaja del IVA. Por lo que se persevera en poner el foco en los productos más utilizados a diario por la ciudadanía.

From the 1 April of the 2023, starts the TicketBAI mandatory billing period in Gipuzkoa for him construction sector, real estate, transport and services. Section 1, those between the groups 501 and the 508; between the groups 691 and the 757; the group 833; and between groups 851 and the 999.

Invoices cannot be issued without informing the Provincial Treasury of the corresponding TicketBAI with the QR code on the Invoice.

You can check the calendar TicketBAI from the treasury administration in https://www.gipuzkoa.eus/es/web/ogasuna/ticketbai/calendario

Our ERP FacturaOne is registered as Guarantor Software TicketBAI https://www.batuz.eus/es/registro-de-software?q=facturaone and you can invoice/issue TicketBAI from the ERP WEB or from the mobile application for android.

We also have WooCommerce for online stores, of a plugin registered as Software Guarantor TicketBAI, that automatically the sales of your online store Issuing the invoice and sending it to TicketBAI automatically. More information in https://wp-tbai.com

If you need more information or that we register you to be able to issue invoices TicketBAI with our ERP FacturaOne or our plugin for WooCommerce, Feel free to contact us.

From the 1 of January of 2023, The Government eliminates VAT on bread, flours, leche, fruits and vegetables, and lowers the VAT 10% To 5% in oil and paste for a period of six months.

According to him Royal decree law 20/2022, of 27 from December, response measures to the economic and social consequences of the Ukrainian War and support for the reconstruction of the island of La Palma and other situations of vulnerability.

Adapt the products of your ERP FacturaOne to the corresponding VAT

You ERP FacturaOne is prepared so that you can create the VAT of the 5% and modify your products to the corresponding VAT. This change is necessary during the six-month period established by the government.

List of basic necessities

• Common bread as well as frozen common bread dough.
• ​Bread-making flours.
• ​Milk produced by any animal species, of natural sea, natural, certified, pasteurized, concentrated, skim, sterilized, UHT, evaporated and powder.
• cheeses.
• Eggs.
• fruits, vegetables, vegetables, legumes, tubers and cereals, that have the status of natural products in accordance with the Food Code and the provisions issued for its development.

Foods that do not fall within the reductions

• ​Carne
• Fish
• Sugary drinks
• Alcoholic drinks
• etc…

The Government of Spain has announced thetemporary VAT reduction 4% To 0% in staple food. further, will lower the VAT on oil and pasta from the 10% current to 5%. A temporary measure to curb the consequences of rising food prices. These measures will be in force during the first semester of 2023.

President Pedro Sánchez has announced this reduction within a large package of anti-crisis measures. The call ‘social shield‘ of the PSOE-Podemos government maintains the limit of 2% to the rise in rents. It also maintains aid for public transport. Yes indeed, The Central Government has also announced the end of aid for 20 cents on gasoline, from the 1 from January. Gasoline is cheaper today than in March, when was this help established.

Currently theVAT is at 4% in staple food: fruits, vegetables, pan, flours, leche, queso, vegetables, legumes, potato and cereal. Now, for six months, VAT will disappear from these products. These products have risen significantly, especially bread and flour. Now this rise should mean a reduction of at least 5 pennies on each loaf of bread with the beginning of 2023.

IVA

VAT is an indirect tax, that any taxpayer pays, regardless of your income. There are three types of VAT: the ordinary of 21%, the reduced of 10% and the super-reduced 4%. VAT was born in 1986 with the entry of Spain into the EU and its amount has been increasing over the decades.

In Álava it is Provincial Council that manages VAT collection, with which an urgent adaptation of the foral regulations will be necessary. further, It will also be necessary to adapt the cash registers in different shops.