Verifactu delayed to align with EU digital invoicing rules
The Spanish Tax Agency (Hacienda) will delay the implementation of its Verifactu system until October 2028, aligning it with the mandatory adoption of electronic invoicing for small and medium enterprises (SMEs) and freelancers. This move follows a decision to harmonise the launch with the European Union’s ViDA (VAT in the Digital Age) directive, which sets new digital reporting standards for VAT. Originally set to begin in stages from January 2027, Verifactu, a regulation requiring businesses to ensure the integrity, traceability, and unalterability of digital invoices, will now be rolled out alongside electronic invoicing for all entrepreneurs and professionals with annual turnover of €8 million or less. Royal Decree 1007/2023, which established Verifactu, will be amended to reflect the new timeline. The Treasury confirmed that core technical requirements, including data preservation and system security, will remain unchanged.
Tax advisors welcome coordinated approach
The Spanish Association of Tax Advisors (Aedaf) welcomed the delay, noting it supports a unified transition between electronic invoicing, the Suministro Inmediato de Información (SII) system, and the future ViDA framework. Aedaf had submitted a roadmap proposal in June 2026 to avoid overlapping compliance burdens and reduce costs for businesses. The association said the coordinated schedule prevents repeated software updates and aligns Spain’s tax infrastructure with EU-wide digital standards set to take effect from 2030.
This coordination will allow for the gradual alignment of the Spanish system with the digital information model that will be mandatory in the European Union starting in 2030.
The change means companies and self-employed individuals will have more time to adapt their billing systems without facing multiple, staggered regulatory changes in a short period.
Reported by Democrata.
