Spain Extends E-Invoicing Deadline, Introduces New Exemption for Third-Party Invoicing Compliance

• Extended E-Invoicing Deadlines: Spain’s Royal Decree 254/2025 postpones the implementation of the Veri*Factu system, with new deadlines set for corporate income taxpayers by 1 January 2026 and all other taxpayers by 1 July 2026, while producers and retailers must have compliant systems by 29 July 2025.
• Veri*Factu System Overview: The Veri*Factu regulation mandates businesses to integrate a tax reporting tool into their invoicing software to directly report invoices to the tax agency, enhancing compliance with updated invoicing requirements.
• Exemptions Introduced: Taxpayers using the Immediate Supply of Information (SII) to manage VAT records are exempt from the Veri*Factu system, including those issuing invoices through third parties under specific conditions.

Source: regfollower.com

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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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.