- Spain’s tax agency published Royal Decree 254/2025 on 2 April 2025.
- This decree amends Royal Decree 1007/2023 regarding billing systems and formats.
- The implementation of the VeriFactu Regulation is postponed to give taxpayers more time to comply.
- The VeriFactu system requires businesses to report invoices directly to the tax agency.
- New e-invoicing deadlines are set for different taxpayer categories.
- Corporate income taxpayers must comply by 1 January 2026.
- All other taxpayers must comply by 1 July 2026.
- Producers and retailers need compliant systems by 29 July 2025.
- Exceptions include those managing VAT records through the Immediate Supply of Information.
- The decree becomes effective the day after its publication.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
