The first project, Verifactu, which affects smaller companies (out of the SII, a turnover of less than €6M), has been reported very advanced according to the latest information from public authorities. The pending Ministerial Order could be published at any moment from October. In fact, the test portal has just been made public on the AEAT website, and the technical documentation has been updated.
However, regarding its entry into force on 01/07/24, a probable delay has been announced (early 2026?), and it will not apply to SII companies, not even in cases of self-invoicing.
Regarding the second initiative, the mandatory electronic invoicing under the CreayCrece Law, public officials have announced the need to initiate a legal amendment requested by the Spanish Data Protection Agency. They also understand that the one-year period for its application, needs to wait not only to the approval of the Regulation (as previously indicated) but also the development of its Ministerial Order. These elements introduce even more uncertainty regarding the effective entry into force.
Sources
See also
- E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Collection of E-Invoicing Guides – Worldwide – VATupdate
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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