Although the initial plan to launch Verifactu fiscalization requirements was scheduled for July 2025, rumours state that it will be postponed to 2026.
Let's explore this further.
Delay of the Verifactu obligation in Spain?
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
579
Content accuracy validation date:
07.06.2024
Content accuracy validation time:
08:10h
The delay happened probably because of the lack of technical regulations and the delay of mandatory e-invoicing, which has also been postponed. As a reminder, fiscalization in Spain introduces new obligations for taxpayers in terms of using special design and certified invoice software and voluntary submission of invoices to the Agencia Tributaria—Systemas y Programas Informáticos oElectrónicos (‘SIF’) in real-time. The obligation applies to Spanish resident taxpayers; non-residents are exempt unless they have a VAT-fixed establishment in Spain.
Importantly, we are still waiting for definitive confirmation from the Spanish tax administration for Verifactu, whether postponements will be introduced, about deadlines, and more regulations.
Other news from Spain
Fiscalization in Spain: What is event logging?
Spain
Author: Nikolina Basić
Spain's fiscalization system now mandates that all POS-billing systems (SIF) maintain an automated event log to capture and save data in real-time, ensuring compliance. This requirement applies specifically to non-verifiable invoice systems, while the "VERI*FACTU" variant remains exempt. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
To which computer systems do the fiscalization regulations apply in Spain?
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain's upcoming fiscalization system will apply specifically to computerized billing systems (SIF) used for issuing invoices and simplified invoices. These regulations, outlined in Royal Decree 1007/2023, will affect businesses required to issue invoices but will not apply to other systems used solely for generating non-fiscal supporting documents. The fiscalization system in Spain is cer... Read more
Fiscalization vs. e-invoicing obligation in Spain
Spain
Author: Nikolina Basić
In Spain, fiscalization (VERIFACTU) and e-invoicing obligations are distinct systems with separate regulations, purposes, and deadlines, yet they are often misunderstood and conflated. The VERIFACTU obligation, governed by Royal Decree 1007/2023, mandates the use of specialized systems to ensure the integrity and traceability of invoices, with potential implementation starting January 2026. Read more
If a company does not use the VeriFactu mode, is it obliged to maintain a system that allows connection with the Spanish Tax administration (AEAT)?
Spain
Author: Nikolina Basić
Companies not using the VeriFactu mode must still ensure their billing systems can connect with the Spanish Tax Administration (AEAT) to comply with fiscalization rules. Let's find out more on this. Read more
Fiscalization in Spain: Do VeriFactu and non-VeriFactu modes have the same traceability obligations?
Spain
Author: Nikolina Basić
Under Spain's fiscalization rules, traceability requirements differ between VeriFactu and Non-VeriFactu systems. Let's delve deeper into this topic! Read more
Fiscalization in Spain: invoice software solution possibility of continuing to market software for SII clients and VeriFactu impact
Spain
Author: Nikolina Basić
Spain's General Directorate of Taxes confirmed that software compliant with the Immediate Supply of Information (SII) obligations can continue to be used by SII-subject clients under the VeriFactu Regulation. Read more