As we have stated in our previous news, two major systems are in development in Spain: B2B e-invoice obligation and VeriFactu. Those systems are not the same. E-inovice is created for B2B, and VeriFactu is created as a fiscalization in terms of special software requirements and many others in the retail perspective and B2C relations. Reporting invoice or receipt records to the Spanish Tax Agency (AEAT) according to the VERIFACTU system is one thing, and the process of issuing or receiving B2B electronic invoices is another. Also, these two systems are based on different regulations and have different purposes.
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Are Verifactu and e-invoice obligation one and the same?
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
554
Content accuracy validation date:
16.11.2023
Content accuracy validation time:
08:07h
Other news from Spain
VERIFACTU services now available.
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Author: Nikolina Basić
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
How Can Merchants (Taxpayers) Approach New Fiscalization and New Deadlines, and What are Possible Solutions to Choose to be in Compliance with the Fiscalization Requirements in Spain?
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Author: Nikolina Basić
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
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Verifactu Fiscalization Obligatory in Spain Finally Postponed?
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
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
TEACH Issued VAT Rounding Rules in Spain for Simplified Invoices
Spain
Author: Nikolina Basić
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
B2B e-Invoicing Updates in Spain
Spain
Author: Nikolina Basić
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
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
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