Fiscal subject related
According to public insights, the Spanish Council of Ministers has approved a Royal Decree that extends the implementation deadline for the Verifactu certified billing system and introduces exemptions for companies using the Immediate Supply of Information (SII) in cases of self-billing. This decision brings clarity to businesses after months of uncertainty.
The new regulation postpones the entry into force of VeriFactu until January 1, 2026, for general taxpayers. This extension provides additional time for businesses to adapt their systems to meet compliance requirements, but the deadline for POS SW providers (29th July 2025) remains changed.
SII Exemptions: Companies already reporting through SII and engaging in self-billing or billing on behalf of third parties are excluded from the VeriFactu obligations, simplifying compliance for these entities.
Other news from Spain
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Fiscalization in Spain: What is event logging?

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