Regulatory updates - Spain

The announcement states that the ViDA directive updates the EU VAT system to better suit the digital economy, building on the earlier e-commerce package introduced in July 2021. The e-commerce rules require all Member States to collect VAT on consumer purchases regardless of supplier location and established one-stop-shop regimes for easier VAT management by platforms.

ViDA expands this digital adaptation by

• Strengthening efforts against intra-Community fraud through standardized electronic invoicing;
• Simplifying registration so businesses only need a single VAT ID within the EU; and
• Broadening digital platform responsibilities, now including short-term accommodation and passenger transport services as deemed suppliers where competitive imbalances have been noted.

Key changes will be phased in from January 1, 2027, with major reforms effective July 1, 2028 and July 1, 2030. Technical updates include widening the non-Union scheme to cover more non-EU consumer services, new representative requirements for non-EU businesses seeking VAT refunds, and two transitional regimes related to call-off stock arrangements and energy supplies via networks until the new rules take effect.

Verifactu is Spain's new real-time invoice reporting system mandated by the Agencia Estatal de Administración Tributaria (AEAT) as part of Law 11/2021, which aims to combat tax fraud through enhanced invoice traceability. The system requires invoices to be transmitted to AEAT in real time, with software providers meeting strict technical and legal standards.

Pagero completed the Veri*factu certification process by submitting a formal self-declaration to Spain’s tax authority (AEAT). This confirmed that its invoicing system meets all legal and technical requirements. The declaration is now publicly listed, making Pagero an officially recognized Verifactu service provider.

With this certification, Pagero can help Spanish companies:

• Transmit invoices to AEAT in real time
• Ensure compliance with the Anti-Fraud Law
• Avoid non-compliance penalties
• Benefit from streamlined, secure invoicing processes

The Verifactu regulation follows a phased implementation:

• July 29, 2025: Deadline for software producers and vendors
• January 1, 2026: Corporate taxpayers must adopt compliant systems
• July 1, 2026: All other taxpayers must comply

Royal Decree 254/2025, published in the BOE (Official State Gazette) on April 2nd, modifies Royal Decree 1007/2023 and establishes the following new deadlines for taxpayer compliance:

• Corporate Taxpayers: The compliance deadline has been extended to January 1, 2026, a six-month delay from the original date of July 1, 2025.
• All Other Taxpayers: The compliance deadline is now July 1, 2026.
• Software Producers and vendors: The compliance deadline remains the same, July 29, 2025.

In contrast, this extension also affects software producers and vendors covered by multi-year maintenance contracts in effect before the 9-month period. Their deadline has been extended from July 1, 2025, to January 1, 2026, to ensure their products meet Veri*factu requirements.

The delay is attributed to the complex process of drafting and approving the regulation and the late publication of Ministerial Order HAC/1177/2024 on October 17, 2024. This order details the technical, functional, and content specifications outlined in Royal Decree 1007/2023.

Taxpayers already utilizing the Immediate Information Supply (SII) system for VAT record-keeping are exempt from Veri*factu requirements, as their existing systems are considered to provide sufficient information and guarantees. This exemption also applies to invoices issued for operations documented by the recipient or a third party due to mandatory regulations.

The Veri*factu regulation aims to standardize invoicing processes and ensure greater transparency in business transactions. The deadline extensions are intended to provide businesses and software providers with more time to adapt to the new requirements.