Law 11/2021 on measures to prevent and combat tax fraud sets out specific obligations for any business that issues invoices from a point of sale. If you sell with Shopify POS, these are the three areas that directly affect you.
Note: The Anti-Fraud Law gives rise to Verifactu, the technical verified invoicing system coming into effect in 2027. To understand what Verifactu means for your operations and how Comply helps you comply with it, see Verifactu and Comply: Everything You Need to Know to Prepare Your Point of Sale.
1. Cash Payment Limits
The law sets limits on cash transactions between business owners and professionals:
€1,000 for transactions between parties where at least one is acting as a business owner or professional.
€10,000 for transactions where the payer is a natural person with a tax domicile outside Spain.
Exceeding these limits can result in penalties for both the buyer and the seller.
2. Prohibition of Dual-Use Software
The law expressly prohibits the use of software that allows sales to be modified, deleted, or replaced without leaving a trace. Any tool that meets the following criteria is considered "dual-use software":
Allows issued invoices to be deleted or altered.
Generates parallel or duplicate records that conceal income.
Does not maintain sequential, immutable numbering.
Using or distributing this type of software has legal consequences for both the retailer and the provider. For more information, see the Spanish Tax Agency's FAQ on invoicing computer systems.
3. Record Retention
All invoicing records must be retained for at least 4 years, in a format that is readable and accessible to the AEAT at any time.
How Comply Meets the Requirements of the Anti-Fraud Law
Comply was developed by DAP Consulting SL exclusively for stores that sell with Shopify POS, and meets all of the Anti-Fraud Law's requirements:
Guarantees the immutability of every transaction from the moment it is issued.
Maintains full traceability of all transactions.
Generates records with sequential numbering, with no gaps or duplicates.
Exports data in a structured format for tax inspections or returns.
Is fully prepared for Verifactu, SII, and TicketBAI, the regulatory implementations of this law.