The Spanish Tax Agency has launched VERIFACTU services ahead of schedule, enabling businesses to access digital tools under Royal Decree 1007/2023. Available features include web services for submitting and consulting billing records, with specific functions for verifiable invoice submission and QR code-based invoice verification. Read more

In Spain, computerized billing systems subject to VeriFactu obligations include any systems used for invoice creation, data entry, storage, or processing—whether internally or through external transfers. This also includes cash registers that meet the defined criteria, as both full and simplified invoices fall under the fiscalization scope.   The Regulation introducing fiscalization clarify... Read more

Spain has officially postponed the VeriFactu obligation with Royal Decree 254/2025, extending the compliance deadline to January 1, 2026 for corporate taxpayers and July 1, 2026 for all others. Read more

A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more

The Spanish Council of Ministers has approved a Royal Decree that delays the general implementation of the VeriFactu certified billing system to January 1, 2026, while keeping the July 29, 2025 deadline for POS software providers. It also exempts companies using the Immediate Supply of Information (SII) for self-billing from VeriFactu requirements. The decree is published today in the Official St... Read more

Spain's Central Economic-Administrative Court (TEAC) has clarified VAT rounding rules for simplified invoices, favoring global rounding over product-by-product rounding when it prevents tax distortions. This ruling arose from a dispute involving a retailer that rounded VAT per individual product, which was rejected by the Spanish Tax Agency in favor of cumulative, global rounding. Read more

Spain is advancing B2B electronic invoicing with a public consultation to refine compliance under the "Crea y Crece" law, requiring businesses to use the Universal Business Language (UBL) format and submit a digital invoice copy to the public platform. All B2B transactions, previously voluntary for some, must now comply, with large companies required to adopt e-invoicing one year after the Ministerial Order’s approval and SMEs two years later. . Read more