{"id":43524,"date":"2025-12-03T11:48:15","date_gmt":"2025-12-03T09:48:15","guid":{"rendered":"https:\/\/deveho.com\/?p=43524"},"modified":"2026-01-16T12:09:00","modified_gmt":"2026-01-16T10:09:00","slug":"electronic-invoicing-in-spain","status":"publish","type":"post","link":"https:\/\/deveho.com\/lt\/newsroom-lt\/electronic-invoicing-in-spain\/","title":{"rendered":"Elektroninis s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymas Ispanijoje: Facturae, SII ir nauja VeriFactu sistema (2027)"},"content":{"rendered":"<br \/>\n<h2>Elektroninis s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymas Ispanijoje: Facturae, SII ir nauja VeriFactu sistema (2027)<\/h2>\n<p>Ispanija spar\u010diai ple\u010dia elektronini\u0173 s\u0105skait\u0173 fakt\u016br\u0173 naudojim\u0105. Po to, kai daugiausia d\u0117mesio buvo skiriama vie\u0161ojo sektoriaus sandoriams ir SII sistemai didel\u0117ms \u012fmon\u0117ms, dabar ji pereina \u012f nauj\u0105 etap\u0105 su VeriFactu reglamentu, kuris iki 2027 m. bus privalomas visoms \u012fmon\u0117ms. Techniniai poky\u010diai, naujos teisin\u0117s prievol\u0117s ir s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo proces\u0173 pertvarkymas spar\u010diai kei\u010dia Ispanijos reguliavimo aplink\u0105. <br \/> Nors reforma yra didelis nacionalinis pokytis, ji visi\u0161kai nesuvienodina Ispanijos pad\u0117ties: \u012fmon\u0117s, kurioms jau taikoma SII sistema, ir toliau j\u0105 taikys, o Bask\u0173 kra\u0161tas i\u0161laiko savo privalom\u0105 sistem\u0105 (TicketBAI). Taigi nauja VeriFactu sistema papildo esamas sistemas, o ne jas pakei\u010dia.<\/p>\n<h3><red>Elektroninis s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymas Ispanijoje: kokia yra dabartin\u0117 situacija?<\/red><\/h3>\n<p><p><strong>2025 m. gruod\u017eio 2 d.<\/strong> Ispanijos vyriausyb\u0117 oficialiai <strong>atid\u0117jo Verifactu \u012fgyvendinim\u0105.<\/strong> Privalomas atitikties terminas buvo perkeltas <strong>i\u0161 2026 m. \u012f 2027 m<\/strong>. \u012egyvendinimas prasid\u0117s 2027 m. sausio 1 d. \u012fmon\u0117ms ir 2027 m. liepos 1 d. MV\u012e ir savaranki\u0161kai dirbantiems asmenims. \u0160is atid\u0117jimas buvo patvirtintas Ministr\u0173 Tarybos dekretu-\u012fsakymu, kur\u012f pri\u0117m\u0117 Finans\u0173 ministerija.<\/p>\n<p>Tod\u0117l reikia \u012fsiminti \u0161\u012f tvarkara\u0161t\u012f:<\/p>\n<ul>\n<li><strong>2027 m. sausio 1 d.<\/strong>: \u012fmon\u0117s, kurioms taikomas pelno mokestis.<\/li>\n<li><strong>2027 m. liepos 1 d.<\/strong>: kitos \u012fmon\u0117s ir savaranki\u0161kai dirbantys asmenys.<\/li>\n<\/ul>\n<p>SII toliau veikia nepriklausomai.<\/p>\n<\/p>\n<h3>Gerai veikianti Ispanijos sistema<\/h3>\n<p><p>Ispanija jau turi pa\u017eangi\u0105 elektronini\u0173 s\u0105skait\u0173 fakt\u016br\u0173 ekosistem\u0105. \u0160iuo metu sistem\u0105 sudaro trys sritys:<\/p>\n<ol>\n<li><strong>Elektroninis s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymas vie\u0161ajam sektoriui,<\/strong> kuris yra privalomas jau kelet\u0105 met\u0173.<\/li>\n<li><strong>SII<\/strong> \u2013 sistema, skirta beveik momentiniam dideli\u0173 \u012fmoni\u0173 s\u0105skait\u0173 fakt\u016br\u0173 \u012fra\u0161\u0173 perdavimui.<\/li>\n<li><strong>Nauja nacionalin\u0117 VeriFactu sistema,<\/strong> kuri nuo 2027 m. nustatys grie\u017etus techninius reikalavimus visai s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo programinei \u012frangai.<\/li>\n<\/ol>\n<h3><red>Svarbiausi terminai, padedantys suprasti Ispanijos sistem\u0105<\/red><\/h3>\n<ul>\n<li data-start=\"1599\" data-end=\"1708\"><strong>Facturae:<\/strong> oficialus XML formatas s\u0105skaitoms fakt\u016broms, skirtoms vie\u0161ajam sektoriui (versijos 3.2.1 ir 3.2.2).<\/li>\n<li data-start=\"1599\" data-end=\"1708\"><strong>FACe \/ FACeB2B:<\/strong> platformos elektronin\u0117ms s\u0105skaitoms fakt\u016broms pateikti vie\u0161ojo administravimo institucijoms.<\/li>\n<li data-start=\"1599\" data-end=\"1708\"><strong>SII (Suministro Inmediato de Informaci\u00f3n)<\/strong>: beveik momentinis s\u0105skait\u0173 fakt\u016br\u0173 \u012fra\u0161\u0173 pateikimas AEAT.<\/li>\n<li data-start=\"1599\" data-end=\"1708\"><strong>SIF (Sistemas Inform\u00e1ticos de Facturaci\u00f3n<\/strong>): VeriFactu reglament\u0105 atitinkanti programin\u0117 \u012franga.<\/li>\n<li data-start=\"1599\" data-end=\"1708\"><strong>VeriFactu sistema<\/strong> (patikrinamos s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo sistemos): reglamentas, reikalaujantis s\u0105skait\u0173 fakt\u016br\u0173 vientisumo, atsekamumo, audito sekos, QR kod\u0173 ir, kai kuriais atvejais, automatinio s\u0105skait\u0173 fakt\u016br\u0173 perdavimo.<\/li>\n<li data-start=\"1599\" data-end=\"1708\"><strong>QR VeriFactu<\/strong>: privalomas QR kodas visoms SIF i\u0161ra\u0161ytoms s\u0105skaitoms fakt\u016broms.<\/li>\n<li data-start=\"1599\" data-end=\"1708\"><strong>TicketBAI:<\/strong> privaloma regionin\u0117 sistema Bask\u0173 kra\u0161te.<\/li>\n<\/ul>\n<h3><red>Trys Ispanijos sistemos rams\u010diai<\/red><\/h3>\n<p><h4>1. Facturae: oficialus B2G formatas<\/h4>\n<p>Vie\u0161ajam sektoriui skirtos s\u0105skaitos fakt\u016bros turi b\u016bti siun\u010diamos Facturae <strong>XML formatu<\/strong> per <strong>FACe arba FACeB2B platformas.<\/strong><\/p>\n<h4>2. Suministro Inmediato de Informaci\u00f3n (SII) sistema: nedelsiamas PVM \u012fra\u0161\u0173 perdavimas<\/h4>\n<p>Tam tikros \u012fmon\u0117s \u2013 didel\u0117s grup\u0117s, registruotos pagal tam tikras mokes\u010di\u0173 sistemas \u2013 privalo beveik realiuoju laiku perduoti savo s\u0105skait\u0173 fakt\u016br\u0173 \u012fra\u0161us Agencia Estatal de Administraci\u00f3n Tributaria (AEAT).<\/p>\n<h4>3. VeriFactu: didelis pokytis nuo 2027 m.<\/h4>\n<p>Naujoji sistema, \u017einoma kaip Reglamento VeriFactu, reikalaus, kad nuo 2027 m. visos s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo sistemos u\u017etikrint\u0173 kelet\u0105 pagrindini\u0173 element\u0173. Tai yra:<\/p>\n<ul>\n<li>duomen\u0173 vientisumas,<\/li>\n<li>atsekamumas ir i\u0161samus audito \u017eurnalas,<\/li>\n<li>s\u0105skait\u0173 fakt\u016br\u0173 serijos nekintamumas,<\/li>\n<li>privalomas QR kodas,<\/li>\n<li>duomen\u0173 perdavimas, kai \u012fmon\u0117 aktyvuoja \u0161\u012f re\u017eim\u0105.<\/li>\n<\/ul>\n<p>Tai yra strukt\u016brin\u0117 reforma, palyginama su jau veikian\u010diomis sistemomis Portugalijoje ir Italijoje.<\/p>\n<blockquote>\n<p>Svarbu pa\u017eym\u0117ti, kad VeriFactu perdavimo re\u017eimo <em>(automatinis s\u0105skait\u0173 fakt\u016br\u0173 pateikimas AEAT realiuoju laiku)<\/em> aktyvavimas lieka neprivalomas. \u012emon\u0117s gali laikytis VeriFactu reikalavim\u0173, \u012fgyvendindamos vientisumo, registravimo ir QR kodo reikalavimus, ne\u012fjungdamos automatinio perdavimo. AEAT skatina naudoti \u0161\u012f re\u017eim\u0105, ta\u010diau jis n\u0117ra privalomas pagal numatytuosius nustatymus.<\/p>\n<\/blockquote>\n<h3><red>Ispanijos sistemos ap\u017evalga<\/red><\/h3>\n<p><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-45359 size-full\" src=\"https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/LT.png\" alt=\"\" width=\"1220\" height=\"1420\" srcset=\"https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/LT.png 1220w, https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/LT-258x300.png 258w, https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/LT-880x1024.png 880w, https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/LT-129x150.png 129w, https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/LT-768x894.png 768w, https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/LT-1024x1192.png 1024w\" sizes=\"(max-width: 1220px) 100vw, 1220px\" \/><\/p>\n<\/p>\n<h3><red>Kam tai taikoma ir kaip?<\/red><\/h3>\n<ul>\n<li><strong>Vie\u0161ojo administravimo tiek\u0117jai:<\/strong> jau taikomas \u201eFacturae\u201c formatas.<\/li>\n<li><strong>Didel\u0117s \u012fmon\u0117s, jau naudojan\u010dios SII<\/strong>: \u012fsipareigojimai lieka nepakit\u0119, su keliais pakeitimais.<\/li>\n<li><strong>Visos Ispanijos \u012fmon\u0117s nuo 2027 m.:<\/strong> \u012fsipareigojimas naudoti VeriFactu reikalavimus atitinkant\u012f SII.<\/li>\n<\/ul>\n<h4>SII ir VeriFactu: nepainiokite<\/h4>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"111\" data-end=\"630\">\n<thead data-start=\"111\" data-end=\"153\">\n<tr data-start=\"111\" data-end=\"153\">\n<th data-start=\"111\" data-end=\"125\" data-col-size=\"sm\">Elementas<\/th>\n<th data-start=\"125\" data-end=\"135\" data-col-size=\"sm\"><strong data-start=\"127\" data-end=\"134\">SII<\/strong><\/th>\n<th data-start=\"135\" data-end=\"153\" data-col-size=\"md\">VeriFactu<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"197\" data-end=\"630\">\n<tr data-start=\"197\" data-end=\"286\">\n<td data-start=\"197\" data-end=\"210\" data-col-size=\"sm\"><strong>Pob\u016bdis<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"210\" data-end=\"240\">PVM apskaitos knyg\u0173 perdavimas<\/td>\n<td data-col-size=\"md\" data-start=\"240\" data-end=\"286\">Teisin\u0117 sistema visai s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo programinei \u012frangai<\/td>\n<\/tr>\n<tr data-start=\"287\" data-end=\"354\">\n<td data-start=\"287\" data-end=\"300\" data-col-size=\"sm\"><strong>Tikslas<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"300\" data-end=\"318\">Didel\u0117s \u012fmon\u0117s<\/td>\n<td data-col-size=\"md\" data-start=\"318\" data-end=\"354\">Visoms \u012fmon\u0117ms nuo 2027 m.<\/td>\n<\/tr>\n<tr data-start=\"355\" data-end=\"452\">\n<td data-start=\"355\" data-end=\"369\" data-col-size=\"sm\"><strong>Paskirtis<\/strong><\/td>\n<td data-start=\"369\" data-end=\"396\" data-col-size=\"sm\">Beveik momentinis ataskait\u0173 teikimas<\/td>\n<td data-col-size=\"md\" data-start=\"396\" data-end=\"452\">U\u017etikrinamas vientisumas, audituojamumas, QR kodas ir registravimas<\/td>\n<\/tr>\n<tr data-start=\"453\" data-end=\"503\">\n<td data-start=\"453\" data-end=\"466\" data-col-size=\"sm\"><strong>Formatas<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"466\" data-end=\"480\">PVM apskaitos knygos<\/td>\n<td data-col-size=\"md\" data-start=\"480\" data-end=\"503\">S\u0105skaitos fakt\u016bros + metaduomenys<\/td>\n<\/tr>\n<tr data-start=\"504\" data-end=\"570\">\n<td data-start=\"504\" data-end=\"529\" data-col-size=\"sm\"><strong>Privalomas siuntimas?<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"529\" data-end=\"535\">Taip<\/td>\n<td data-col-size=\"md\" data-start=\"535\" data-end=\"570\">Tik tada, kai aktyvuotas re\u017eimas<\/td>\n<\/tr>\n<tr data-start=\"571\" data-end=\"630\">\n<td data-start=\"571\" data-end=\"589\" data-col-size=\"sm\"><strong>Bendradarbiavimas<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"589\" data-end=\"607\">T\u0119siama kaip yra<\/td>\n<td data-col-size=\"md\" data-start=\"607\" data-end=\"630\">Prid\u0117ta prie SII<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u0160ios dvi sistemos viena kitos nepaneigia: <strong>VeriFactu tvarko s\u0105skaitas fakt\u016bras, o SII<\/strong> \u2013 PVM ataskait\u0173 teikim\u0105.<br \/>\nTod\u0117l viena \u012fmon\u0117 gali naudoti abi.<\/p>\n<blockquote>\n<p>\u012emon\u0117ms, kurioms jau taikoma <strong>SII, VeriFactu nekei\u010dia PVM<\/strong> apskaitos \u012fpareigojim\u0173. Ji tiesiog prideda reikalavimus<strong> s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo programinei \u012frangai (SIF)<\/strong>. Prakti\u0161kai abi sistemos egzistuoja kartu ir apima skirtingas s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo proceso dalis.<\/p>\n<\/blockquote>\n<p>&nbsp;<\/p>\n<\/div>\n<h3><red>Pagrindiniai techniniai reikalavimai<\/red><\/h3>\n<p><h4>SIFs turi u\u017etikrinti:<\/h4>\n<ul>\n<li>Duomen\u0173 vientisum\u0105 ir nekintamum\u0105.<\/li>\n<li>\u012evyki\u0173 \u017eurnal\u0105 (suk\u016brimai, at\u0161aukimai, pataisymai, mai\u0161os ir kt.).<\/li>\n<li>Laiko \u017eym\u0117jim\u0105 ir serij\u0173 negr\u012f\u017etamum\u0105.<\/li>\n<li>QR VeriFactu kod\u0105 kiekvienoje s\u0105skaitoje fakt\u016broje.<\/li>\n<li>Atitikim\u0105 teisiniams reikalavimams.<\/li>\n<li>Leid\u0117jo pateikt\u0105 atsakomyb\u0117s deklaracij\u0105.<\/li>\n<\/ul>\n<blockquote>\n<p>Kalbant apie formatus ir para\u0161us, Facturae yra pripa\u017eintas standartu B2G sandoriuose. Daugeliu atvej\u0173 paprastai reikalaujama naudoti elektroninius para\u0161us (XAdES arba lygiaver\u010dius).<\/p>\n<\/blockquote>\n<h3><red>Vis dar reikia patikslinti kai kuriuos klausimus<\/red><\/h3>\n<p><p>Nors pagrindin\u0117 sistema yra apibr\u0117\u017eta, kelet\u0105 technini\u0173 ir vykdymo detali\u0173 vis dar turi galutinai nustatyti AEAT. Tai apima:<\/p>\n<ul>\n<li>tikslus technini\u0173 \u012fvyki\u0173 \u017eurnalo detalumas,<\/li>\n<li>tam tikri QR<strong> VeriFactu<\/strong> strukt\u016bros aspektai,<\/li>\n<li>patikrinim\u0173 ir incident\u0173 ataskait\u0173 teikimo veiklos proced\u016bros,<\/li>\n<li><strong>VeriFactu<\/strong> ir regionini\u0173 sistem\u0173, toki\u0173 kaip TicketBAI, s\u0105veika.<\/li>\n<li>Tikimasi, kad atnaujinimai bus paskelbti AEAT gair\u0117se, DUK ir techniniuose vadovuose.<\/li>\n<\/ul>\n<h3><red>Ko nereik\u0117t\u0173 pamir\u0161ti<\/red><\/h3>\n<ul>\n<li><strong>Grie\u017etos baudos<\/strong> u\u017e neatitikim\u0105.<\/li>\n<li>Galima nacionalin\u0117s ir regionini\u0173 sistem\u0173 (TicketBAI) s\u0105veika.<\/li>\n<\/ul>\n<p>Bask\u0173 kra\u0161tas (Alava, Gipuzkoa ir Bizkaia) taiko savo privalom\u0105 sistem\u0105 TicketBAI, kuri ir toliau taikoma nepriklausomai nuo VeriFactu. Tod\u0117l \u0161iose teritorijose veikian\u010dioms \u012fmon\u0117ms gali b\u016bti taikomos abi sistemos vienu metu, o techniniai reikalavimai i\u0161 dalies sutampa, bet yra skirtingi.<\/p>\n<ul>\n<li>Poreikis <strong>patikimam teisiniam archyvavimui<\/strong> (WORM \u2013 \u201eWrite Once Read Many\u201c, indeksavimas).<\/li>\n<li>Patikrinkite suderinamum\u0105 su <strong>EN-16931 ir Peppol<\/strong> tinklus tarptautiniam naudojimui.<\/li>\n<\/ul>\n<h3><red>Praktinis kontrolinis s\u0105ra\u0161as j\u016bs\u0173 komandoms<\/red><\/h3>\n<ul>\n<li data-start=\"5379\" data-end=\"5674\">Nustatykite, ar jums taikomas SII, ar pelno mokestis.<\/li>\n<li data-start=\"5379\" data-end=\"5674\">Sudarykite dabartini\u0173 sraut\u0173 \u017eem\u0117lap\u012f (formatas, para\u0161as, ERP).<\/li>\n<li data-start=\"5379\" data-end=\"5674\">Gaukite atitikties \u012fsipareigojim\u0105 i\u0161 savo SII leid\u0117jo.<\/li>\n<li data-start=\"5379\" data-end=\"5674\">Patikrinkite fakt\u016bras, FACe, archyvavim\u0105 ir ERP integracij\u0105.<\/li>\n<li data-start=\"5379\" data-end=\"5674\">Sukurkite saug\u0173 teisin\u012f archyvavim\u0105.<\/li>\n<\/ul>\n<h3><red>DUK \u2013 Da\u017enai u\u017eduodami klausimai<\/red><\/h3>\n<ul>\n<li><strong>Ar VeriFactu pakei\u010dia SII?<\/strong><br \/>\nNe, abu variantai egzistuoja kartu.<\/li>\n<li><strong>Ar tur\u0117siu si\u0173sti visas s\u0105skaitas fakt\u016bras realiuoju laiku?<\/strong><br \/>\nTik tuo atveju, jei \u012fmon\u0117 aktyvuos VeriFactu re\u017eim\u0105; kitu atveju taikomi tik registravimo reikalavimai.<\/li>\n<li><strong>Ar fakt\u016br\u0173 naudojimas tampa privalomas B2B?<\/strong><br \/>\nNe, tik B2G.<\/li>\n<li><strong>Ar vis dar leid\u017eiama naudoti klasikin\u012f PDF?<\/strong><br \/>\nTaip, jei j\u012f sugeneruoja reikalavimus atitinkantis SIF ir jame yra QR kodas.<\/li>\n<li><strong>Ar TicketBAI bus palaipsniui nutraukiamas?<\/strong><br \/>\nNe, Bask\u0173 kra\u0161te jis vis dar privalomas.<\/li>\n<li><strong>Ar Peppol bus privalomas?<\/strong><br \/>\nNeprivaloma, bet rekomenduojama siekiant s\u0105veikumo ES.<\/li>\n<\/ul>\n<h3><red>I\u0161vada<\/red><\/h3>\n<p><p>Iki 2025 m. IV ketvir\u010dio Ispanija jau bus gerai \u012fsitvirtinusi elektronini\u0173 s\u0105skait\u0173 fakt\u016br\u0173 srityje. 2027 m. prad\u0117jus naudoti VeriFactu, visos \u012fmon\u0117s turi pasiruo\u0161ti atnaujinti savo s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo sistemas. \u0160i\u0173 poky\u010di\u0173 numatymas yra b\u016btinas siekiant i\u0161vengti rizikos, papildom\u0173 i\u0161laid\u0173 ir baud\u0173.<\/p>\n<\/p>\n<h3><red>Oficial\u016bs \u0161altiniai \/ I\u0161oriniai dokumentai<\/red><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: left;\">\n<li data-start=\"4765\" data-end=\"5040\"><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/iva\/sistemas-informaticos-facturacion-verifactu.html?\">AEAT svetain\u0117 \u2013 VeriFactu reglamentas (kompiuterizuotos s\u0105skait\u0173 fakt\u016br\u0173 sistemos):<\/a>DUK, funkcijos, taikymo sritis.<\/li>\n<li data-start=\"5043\" data-end=\"5211\"><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/manuales-videos-folletos\/manuales-practicos\/manual-iva-2025\/capitulo-01-novedades-destacar-2025\/verifactu.html?\">AEAT \u2013 \u201eKompiuterizuotos s\u0105skait\u0173 fakt\u016br\u0173 sistemos (VeriFactu)\u201c <\/a>\u2013 vadovas \/ Naujos funkcijos 2025 m.<\/li>\n<li data-start=\"5043\" data-end=\"5211\">I\u0161sami\u0105 SIF \u012fsipareigojim\u0173, QR kod\u0173, technini\u0173 \u017eurnal\u0173 ir ERP poveikio analiz\u0119 rasite m\u016bs\u0173 straipsnyje apie <a href=\"https:\/\/deveho.com\/lt\/newsroom-lt\/verifactu-nauja-ispanijos-mokesciu-kontroles-sistema\/\" target=\"_blank\" rel=\"noopener\">\u201eVeriFactu\u201c reglament\u0105.<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Elektroninis s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymas Ispanijoje toliau spar\u010diai auga. Yra trys pagrindin\u0117s sritys, \u012f kurias reikia atkreipti d\u0117mes\u012f: mainai su vie\u0161uoju sektoriumi; jau \u012fdiegta sistema tam tikriems dideliems mokes\u010di\u0173 mok\u0117tojams; ir nauja nacionalin\u0117 s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo sistema, kuri bus prieinama visiems. \u010cia pateikiami pagrindiniai dalykai, kuriuos reikia prisiminti.<\/p>\n","protected":false},"author":34,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[294],"tags":[],"class_list":["post-43524","post","type-post","status-publish","format-standard","hentry","category-newsroom-lt"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Elektroninis s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymas Ispanijoje - Deveho<\/title>\n<meta name=\"description\" content=\"Elektronini\u0173 s\u0105skait\u0173 fakt\u016br\u0173 reforma Ispanijoje: 2027 m. \u012fsipareigojimai, \u201eFacturae\u201c, SII, \u201eVeriFactu\u201c ir poveikis visoms \u012fmon\u0117ms.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/deveho.com\/lt\/newsroom-lt\/electronic-invoicing-in-spain\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Elektroninis s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymas Ispanijoje - 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