- 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
See also
Briefing document: Spain’s VeriFactu Verified Billing System – VATupdate
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