Summary
- VeriFactu applies to Spanish subsidiaries (Corporate Tax) and to branches/PEs subject to IRNR; not to VAT‑only PEs and not to SII taxpayers. [siispain.com]
- Deadlines were postponed by RD‑Law 15/2025: 1 January 2027 for Corporate Tax taxpayers; 1 July 2027 for IRPF self‑employed. [edicomgroup.com]
- Groups using centralised or in‑house invoicing tools face specific challenges to certify software compliance. [siispain.com]
Extended article
For multinational groups operating in Spain via subsidiaries or PEs, the VeriFactu Ordinance (RD 1007/2023 as amended by RD‑Law 15/2025) applies to the invoicing software, requiring immutable, chained, hash‑signed billing records with QR codes on invoices. Firms using standard third‑party Spanish invoicing software should benefit from out‑of‑the‑box compliance (providers required to update by 29 July 2025). Multinationals using centralised group invoicing platforms need to certify their internal system or select an alternative that meets Spanish requirements. VeriFactu does not regulate B2B e‑invoicing, which is governed by the separate Crea y Crece framework. [siispain.com], [edicomgroup.com]
Sources:
- IVAconsulta / SII Spain – Article
- EDICOM – VeriFactu
- AEAT – VeriFactu FAQ [siispain.com]
- [edicomgroup.com]
- [sede.agenc…ria.gob.es]
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