Spain will launch a deposit return scheme in November 2026 for beverage containers, enhancing recycling efforts and reducing environmental impact through refundable deposits. Spain is set to launch a long-awaited deposit return scheme (DRS) for beverage containers in November 2026. The initiative follows years of underperformance in meeting European Union recycling targets and introduces a structu... Read more

Spain is advancing toward mandatory B2B e-invoicing under Law 18/2022 through a draft order regulating the platform managed by the Spanish Tax Agency. The draft defines rules for invoice exchange, status reporting (acceptance, rejection, payment), interoperability, and EU-aligned formats. The rollout is planned in phases, starting with large taxpayers from 1 October 2027 and extending to all busin... Read more

Spain has introduced temporary energy tax relief measures effective from March 21, 2026, reducing VAT on electricity from 21% to 10% and lowering other energy-related taxes to mitigate rising costs for households and small businesses amid geopolitical tensions. In response to soaring energy prices triggered by geopolitical tensions in the Middle East, particularly the ongoing conflict in Iran, the... Read more

Spain has approved a Royal Decree introducing mandatory B2B e-invoicing, requiring businesses to exchange structured invoices through either private platforms or a future public system, in line with EU VAT digitalization goals. The obligation will be implemented in phases—likely from mid-2027 for large companies and mid-2028 for others—once technical specifications are officially published. Spain... Read more

Under Spain’s VeriFactu framework, responsibility for submitting records depends on the invoicing model used by e-commerce platforms. Let's delve deeper into this. Read more

Under the Crea y Crece Law, Spain plans to introduce mandatory B2B e-invoicing as early as 2027, requiring businesses to issue, transmit, and store invoices in structured electronic formats such as FacturaE, UBL, or CII. The obligation will apply to Spanish companies, self-employed professionals, and foreign VAT-registered businesses, with large companies expected to comply from 2027 and SMEs and... Read more

Spain’s fiscalization rules require a unique hash (digital fingerprint) for all records generated by Computer Billing Systems, including invoices, registration entries, cancellations, and certain event logs. Read more

Spain’s fiscalization reform is entering its decisive phase. What began as a draft regulatory initiative in February 2022 has matured into a defined legal framework with fixed compliance deadlines and clearly articulated obligations. For retailers and POS vendors operating in Spain, the question is no longer whether fiscalization will apply — but when and under which legal conditions. Read more

On February 19, 2026, Fiscal Solutions organized a free webinar on the topic „Spain's Fiscalization: Where are we now?“. It was held by Nikolina Basić, Legal Consultant at Fiscal Solutions, and Ištvan Božoki, Technical Consultant at Fiscal Solutions. Read more

Spain is preparing to implement a fiscalization system, and businesses must be ready for the evolving legal and technical landscape. This webinar will provide an overview of the current status of fiscalization in Spain, focusing on the legal and technical framework as well as a general introduction to the system. What we’ll cover Fiscalization overview Regulations and final timeline Fi... Read more

Spain is preparing to implement a fiscalization system, and businesses must be ready for the evolving legal and technical landscape. This webinar will provide an overview of the current status of fiscalization in Spain, focusing on the legal and technical framework as well as a general introduction to the system. What we’ll cover Fiscalization overview Regulations and final timeline Fi... Read more

Spain has opened a temporary window allowing companies that voluntarily joined the SII system to exit it for 2026 after the VERIFACTU mandate was postponed to 2027, via an extraordinary opt-out period running until 31 January 2026. While business use of VERIFACTU is delayed, non-compliant invoicing software has been banned from sale since July 2025, meaning software vendors and in-house developers... Read more

Spain’s Official State Gazette (BOE) has published Royal Decree-Law 15/2025, extending the mandatory adoption of VERI*FACTU-compliant invoicing systems under Royal Decree 1007/2023 to ensure an orderly and uniform fiscalization rollout. The new deadlines are 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for business owners and professionals under IRPF, giving companies and the... Read more

Spain has announced a one-year postponement of the Veri*factu fiscalization system, pushing mandatory adoption to 1 January 2027 for companies and 1 July 2027 for individual professionals. The new dates are not yet official, as they must still be confirmed through a Royal Decree in the BOE. The rollout of the Veri*factu system has been postponed for another year, according to an announcement follo... Read more

The uploaded document provides a structured set of test cases for validating the fiscal and technical behavior of Point of Sale (POS) systems in Spain, aligned with fiscalization principles introduced under the Veri*Factu regime. Read more