- Spain introduced a certified billing obligation called Verifactu
- Resident taxpayers not using SII must comply by January or July 2026
- Verifactu sets requirements for electronic invoicing systems
- Legal entities must comply by January 2026, sole traders by July 2026
- Spanish Tax Authorities published examples of responsible declarations for compliant billing systems
- First Verifactu services available from April 23, 2025, ahead of schedule
- Services include web submission of billing records and invoice verification via QR code
- Early release allows businesses to test and adapt to new requirements
- Implementation deadline postponed to January 2026 for corporate taxpayers, July 2026 for others
- Billing system requirements do not apply to taxpayers reporting in SII and doing self-billing or billing on behalf of a third party when mandated by law
- Taxpayers subject to SII and issuing invoices on behalf of third parties must comply with new requirements
- Technical specifications for Verifactu released on October 28, 2024, with a 9-month adaptation period for developers
Source: marosavat.com
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.
