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:
487
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.
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