- Spain’s VERI*FACTU electronic invoicing mandate has been postponed by one year, with new deadlines set for January 1, 2027 (corporate taxpayers) and July 1, 2027 (self-employed and non-established companies).
- The mandate requires invoicing systems to ensure integrity, traceability, immutability, secure storage, and electronic signatures for all invoices, along with QR codes for verification.
- Two operating modes: voluntary real-time submission to AEAT (VeriFactu Mode) or strict internal controls without automatic submission (No VeriFactu Mode).
- Businesses already using the Suministro Inmediato de Información (SII) system are exempt from these new requirements.
- The extension allows more time for adaptation while supporting the modernization and security of electronic invoicing in Spain.
Source: fintua.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.
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