| Update: | Compliance Alert – Spain extends Veri*factu compliance deadlines, offering taxpayers |
| Date: | 2025-04-03 |
The Spanish Tax Authorities have officially extended the compliance deadlines for the Veri*factu regulation, a mandate that sets specific requirements for invoicing software used by businesses and professionals operating in Spain. This extension, implemented through a two-phased approach, aims to provide taxpayers and software vendors with additional time to adapt to the new regulations.
What are the changes?
Royal Decree 254/2025, published in the BOE (Official State Gazette) on April 2nd, amends Royal Decree 1007/2023, pushing back the original compliance dates. Key changes include:
- Corporate Taxpayers: The deadline is now January 1, 2026, a six-month extension from the original July 1, 2025 deadline.
- All Other Taxpayers: The new deadline is July 1, 2026.
- Software Producers and Vendors: The deadline to ensure products meet Veri*factu requirements is also extended to January 1, 2026, from the initial July 1, 2025 deadline.
What are the impacts?
The extension acknowledges the complexities involved in drafting and approving the regulation, along with the delayed 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 using the Immediate Information Supply (SII) system for VAT record-keeping are exempt from Veri*factu, as their existing systems already provide sufficient information. This exemption also applies to invoices issued for operations documented by the recipient or a third party due to mandatory regulations.
Implementation timelines:
The revised implementation timelines offer a staggered approach:
- January 1, 2026: New compliance timeline for Corporate Taxpayers and Software Producers/Vendors.
- July 1, 2026: New compliance timeline for all other taxpayers.
The Veri*factu regulation is intended to standardize invoicing processes and enhance transparency. The extended deadlines are designed to facilitate a smoother transition for all parties involved.