- Spain will require e-invoicing for companies from January 1, 2026, and for freelancers/small businesses from July 1, 2026, under the VERI*FACTU system.
- All businesses subject to corporate, personal, or non-resident income tax must use compliant invoicing software ensuring authenticity, integrity, traceability, and immutability.
- Entities already using the SII or simplified regimes are partially excluded; Basque Country and Navarra use equivalent systems like TicketBAI.
- Invoicing software must record invoices sequentially, prevent unauthorized changes, use digital signatures, and allow electronic delivery to the tax agency.
- Companies should update their invoicing software, verify compliance, and coordinate between tax, finance, and IT departments.
Source: global.ecovis.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.
Latest Posts in "Spain"
- Express Revocation of VAT Special Regime Renunciation Required; Tacit Revocation Not Permitted
- Spain Postpones Verifactu Ordinance to 2027, Grants Exceptional SII Opt-Out Until January 2026
- Spain Opens Special SII Exit Window After VERI*FACTU Deadline Postponement for Voluntary Participants
- Draft Law to Implement First Phase of EU’s VAT in the Digital Age (ViDA) Directive
- Spanish Tax Agency Dismantles €300 Million VAT Fraud Ring in Hydrocarbon Sector, Arrests Five
