- Spain has postponed the implementation of its certified billing system, Verifactu, from mid-2025 to 2026, allowing businesses more time to prepare for enhanced tax compliance measures.
- The new timeline sets January 1, 2026, for Corporate Income Tax taxpayers and July 1, 2026, for other taxpayers, with certain exemptions for those using the Immediate Supply of Information (SII) system.
- Verifactu mandates immutable invoice records, QR codes for verification, and compliance declarations for invoicing software, aiming to prevent fraud and promote digitalization, particularly among SMEs. Businesses are encouraged to upgrade their invoicing systems to ensure compliance.
Source SNI
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