Spain has delayed the implementation of VERI*FACTU by six months due to pending technical specifications, with the new start dates set for January 1, 2026 (corporate taxpayers) and July 1, 2026 (others). In the meantime, the Spanish Tax Agency has launched online tools to help businesses comply, including invoice submission portals, QR code verification, and download options for invoice records.
Spain Delays VERI*FACTU Rules by Six Months and Launches New Online Tools
Public
Spain
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
20
Content accuracy validation date:
06.06.2025
Content accuracy validation time:
08:11h
VERI*FACTU is a Spanish regulation, approved in 2023, that sets technical rules for billing software. It requires businesses to use certified invoicing software (SIF) that ensures invoice traceability and sends data to the Spanish Tax Agency (AEAT).
The regulation applies to all taxpayers, including freelancers and small businesses, except for those already using Spain’s existing SII e-reporting system.
Note: VERI*FACTU is different from Spain’s B2G (business-to-government) and upcoming B2B e-invoicing rules. Companies must follow each requirement separately.
Because of delays in publishing the technical details, Spain’s Tax Agency has postponed the rollout by six months:
- January 1, 2026 – For companies that pay corporate income tax,
- July 1, 2026 – For all other taxpayers,
To help businesses prepare, the AEAT has launched several VERI*FACTU digital services:
- Web tools to submit and view invoice data,
- QR code features to verify invoice authenticity,
- Options to download both sent and received invoices.
This delay gives businesses more time to get ready, but all affected taxpayers will still need to upgrade their systems and follow the new rules by the revised deadlines.
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