In a global move towards Electronic Invoicing & Reporting obligations, to combat fraudulent practices from a tax perspective and to reduce unfair competition, Spain decided in 2023 (Royal Decree 1007/2023, of December 5 [↗︎]) to implement new requirements regarding the use of computerised invoicing/billing systems (SIFs). This mandate, called Veri*Factu, aims to ensure that “said computer systems guarantee the integrity, conservation, accessibility, legibility, traceability and inalterability of the records, without interpolations, omissions or alterations for which the proper annotation is not left in the systems themselves”.
In order to comply with these requirements, SIFs must follow technical specifications that include the use of standard formats and the communication of a “Responsible Declaration” (“Declaración Responsable [↗︎]”, article 15) by software vendors certifying the system’s compliance. The regulation also requires invoices to include a QR code allowing recipients to verify invoice validity via the official, digitally signed “VeriFactu record”.
The VeriFactu obligation mainly targets smaller companies, as larger taxpayers already complying with the Immediate Supply of Information (SII) or belonging to a VAT group (REDEME) are exempt from it.
New deadlines set to 2027
Initially planned for July 1, 2025, the mandate has now been delayed (for the second time) following the approval of Royal Decree 15/2025 on December 11, 2025 [↗︎]. Impacted companies must now comply by:
- January 1st, 2027: for taxpayers subject to corporate income tax
- July 1st, 2027: for all others
The postponement has been received with mixed reactions in Spain. Some see it as an opportunity for businesses that were not yet ready and risked penalties. Others consider it unfair to companies that had prepared for compliance by January 1, 2026, including those that voluntarily joined SII / REDEME and may not be allowed to revert (pending clarification from the AEAT, Spain’s Tax Agency).
What comes next?
In the meantime, Spain is discussing the implementation of a complete B2B e-invoicing obligation. Based on the current draft legislation of the Law 18/2022 (“Crea y Crece”) [↗︎], the model would be similar to the French B2B e-invoicing mandate, notably regarding the mandatory use of certified providers (and possibly a central platform, to be confirmed) to transmit e-invoices.
Discussions regarding the B2B mandate should take place again in 2026, taking now into consideration the incoming implementation of ViDA and the global move to e-invoicing in Europe and worldwide.
