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. Este retraso sugiere que la obligación de emitir facturas electrónicas para pymes y autónomos podría posponerse hasta 2027 o incluso más allá, dependiendo de la aprobación del reglamento necesario para su implementación.

Esta transición a la facturación digital fue propuesta originalmente en la Ley Crea y Crece de 2022, con el objetivo de eliminar gradualmente la facturación en papel. El propósito es crear un sistema digital que facilite la transparencia y permita un mayor control sobre los pagos entre empresas y proveedores, reduciendo así la morosidad y mejorando el flujo de caja de las pequeñas y medianas empresas. However, el proyecto ha encontrado obstáculos y aún necesita un Real Decreto que defina el reglamento para que la obligación pueda entrar en vigor.

Es importante destacar que esta medida es distinta de la establecida en la Ley Antifraude de 2021. La Ley Antifraude, que se implementará en 2026, exige a las empresas con ingresos inferiores a 6 millones de euros enviar datos esenciales de sus facturas, como el emisor, la fecha y el importe, de forma inmediata al fisco, aunque no obliga a que la factura se emita digitalmente.

Para apoyar la adopción de la facturación electrónica y reducir los costos de implementación para pymes y autónomos, la Agencia Tributaria anunció en 2023 el desarrollo de una aplicación gratuita, especialmente pensada para los pequeños negocios. Recientemente, el PSOE incluyó una enmienda en la Ley del Impuesto Mínimo del 15% de Sociedades, con el fin de fortalecer esta herramienta pública y permitir su uso por empresas de cualquier tamaño o facturación.

Con estos cambios, el gobierno busca no solo fortalecer el control tributario, sino también facilitar la transición digital para el sector empresarial, ofreciendo opciones tanto públicas como privadas. Las empresas que opten por usar sistemas privados de facturación electrónica deberán remitir a Hacienda una “copia fiel” de cada factura y su comprobante de pago, asegurando así la transparencia y el cumplimiento fiscal.

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, cómo completarlo y los plazos para informar a la Agencia Tributaria.

¿Qué es el Informe 347?

El Informe 347 es una declaración informativa anual que debe presentarse ante la Autoridad Tributaria en febrero de cada año. Su objetivo es informar a Hacienda sobre las operaciones con terceros cuando el importe facturado supere los 3.005,06 euros.

¿Quién debe presentar el Informe 347?

Esta obligación recae sobre todas las personas físicas (autónomos) y jurídicas (empresas), tanto públicas como privadas, que realicen actividades empresariales o profesionales. Esto incluye a quienes, de acuerdo con lo establecido en el artículo 93 de la Ley General Tributaria, estén obligados a presentar una declaración anual sobre sus transacciones con terceros.

El Informe 347 es presentado tanto por proveedores como por clientes, con el fin de que la Administración pueda verificar la precisión de la información declarada. further, también están obligadas a presentarlo asociaciones, sociedades, colegios profesionales y otras entidades que gestionen cobros en nombre de sus socios, asociados o colegiados, ya sea por honorarios profesionales o derechos de propiedad intelectual.

Exenciones del Informe 347

No todas las entidades están obligadas a presentar el Informe 347. Se encuentran exentas las siguientes:

Aquellas que realicen actividades empresariales o profesionales en España pero no tengan su sede de actividad económica en el territorio español. Personas físicas y entidades sujetas al IRPF por estimación objetiva y al IVA por regímenes simplificados o de agricultura, ganadería y pesca. Quienes estén obligados a llevar los Libros Registro de IVA a través del Suministro Inmediato de Información (SII) de la AEAT. Entidades que no hayan realizado operaciones que superen los umbrales establecidos durante el año natural correspondiente. Aquellas cuyas operaciones no estén sujetas al deber de declaración según lo establecido por la ley. Aquellas obligadas a informar sobre operaciones en los libros de registros del IVA, así como las mencionadas en el Reglamento de gestión de tributos derivados del Régimen Económico y Fiscal de Canarias. Plazos de presentación del Informe 347 en 2023 La presentación de este informe se realiza durante el mes de febrero de cada año y cubre las operaciones realizadas durante el año natural anterior.

Cómo completar el Informe 347 Resumen de la Declaración

El resumen inicial debe contener los datos de contacto e identificación del declarante, incluyendo su domicilio fiscal. En el caso de menores de 14 Years, se debe proporcionar también el NIF del representante legal (padre, madre o tutor).

Se debe indicar el año de las operaciones bajo “Ejercicio y modalidad de presentación”. further, si se trata de una declaración complementaria o sustitutiva, se debe marcar la casilla correspondiente y especificar el número identificativo de la declaración anterior.

Resumen de los Datos Declarados Aquí se incluirá la información solicitada en cada casilla:

Número total de personas y entidades relacionadas. Importe total anual de las operaciones. Número total de inmuebles relacionados. Importe total de operaciones de alquiler de locales.

Relación de Declarados En las páginas internas del Informe 347, se detallan las operaciones realizadas con terceros que superen el umbral establecido.

Para cada declarado, se deben proporcionar los siguientes datos:

NIF y, en caso necesario, NIF del representante. Nombre o razón social. Provincia y país (si no es español ni opera en España). Claves de las operaciones. Relación de Inmuebles Se incluirán los datos relacionados con operaciones de alquiler de locales de negocio que superen el umbral especificado.

Para cada inmueble, se requerirá:

NIF del arrendatario y, si aplica, del representante. Nombre o razón social. Importe total de la operación. Referencia catastral y dirección completa del inmueble.

Presentación del Informe 347

La presentación se realiza de forma telemática a través de la página web de la Agencia Tributaria, utilizando Cl@ve PIN o certificado electrónico, dependiendo de las circunstancias del declarante.

Una vez presentado, se generará un recibo de presentación y un código seguro de verificación como comprobante.

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.