Regulatory updates - Spain
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Spain introduces extraordinary SII exit window after VERI*FACTU delay
Spain has introduced a temporary opt-out window from the SII (Suministro Inmediato de Información) regime following the postponement of the Veri*factu invoicing system. The measure addresses an unintended compliance burden created by shifting digital reporting timelines and provides relief to businesses that joined SII voluntarily to avoid Veri*factu requirements that are no longer imminent.
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.
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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