Regulatory updates - Spain
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Spanish Congress approves one-year extension for Veri*factu implementation
On December 12, 2025, the Spanish Congress Plenary voted to approve the extension of the postponement for the Veri*factu digital billing system (SIF).
Draft Law to Implement First Phase of EU's VAT in the Digital Age (ViDA) Directive
Spain has published a preliminary draft law (anteproyecto) to partially transpose the EU Directive 2025/516, known as "ViDA" (VAT in the Digital Age), into national legislation. The draft, released on December 1, 2025, proposes modifications to Spain's VAT Law (Ley 37/1992) with the aim of modernizing VAT administration, combating fraud, reducing administrative burdens, and facilitating cross-border digital transactions.
Spain defers the rollout of Veri*factu until 2027
The Spanish government has announced a one-year delay in the implementation of Veri*factu, the new invoicing system. The revised deadlines are January 1, 2027, for corporate taxpayers and July 1, 2027, for all other taxpayers.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Centralised
– B2B: Post-Audit
Mandatory Infrastructure:
– B2G: FACe
– B2B: N/A
Mandatory Format:
– B2G: Facturae
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: no explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
– B2G: Required
– B2B: Not required, but common
Archiving Period:
6 years
Archiving Abroad:
Allowed under conditions
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