Share this post on

Delay of Verifactu Obligation in Spain: Postponed to 2026, Impact on Taxpayers Explained

  • Verifactu obligation in Spain may be delayed to 2026
  • Lack of technical regulations and delay of mandatory e-invoicing may have caused the delay
  • Fiscalization in Spain introduces new obligations for taxpayers
  • Obligation applies to Spanish resident taxpayers, non-residents exempt unless they have a VAT-fixed establishment in Spain
  • Waiting for confirmation from Spanish tax administration on Verifactu, postponements, deadlines, and regulations


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


VAT news


  • AXWAY - VATupdate Banner