Delay of the Verifactu obligation in Spain?

The delay happened probably because of the lack of technical regulations and the delay of mandatory e-invoicing, which has also been postponed. As a reminder, fiscalization in Spain introduces new obligations for taxpayers in terms of using special design and certified invoice software and voluntary submission of invoices to the Agencia Tributaria—Systemas y Programas Informáticos oElectrónicos (‘SIF’) in real-time. The obligation applies to Spanish resident taxpayers; non-residents are exempt unless they have a VAT-fixed establishment in Spain.

Importantly, we are still waiting for definitive confirmation from the Spanish tax administration for Verifactu, whether postponements will be introduced, about deadlines, and more regulations.