Spain regulatory update- Legislation
- Technical specifications
- Deadlines
Spain Announces Two-Phased Extension for Veri*factu Compliance
Spain extends Veri*factu compliance deadlines in a two-phased approach, giving corporate taxpayers and other businesses additional time to meet digital invoicing requirements.
SwathyContent MarketerPublishedReading time1 min readThis article describes the position at the time of publication. For current requirements, view the Spain country guide.View current Spain requirements
The Spanish Tax Authorities have extended compliance deadlines for the Veri*factu digital invoicing regulation, which sets requirements for business and professional invoicing software. The changes were formalized in Royal Decree 254/2025 (published April 2, 2025), modifying Royal Decree 1007/2023.
Updated Deadlines
- Corporate taxpayers: January 1, 2026 (six-month extension from July 1, 2025)
- All other taxpayers: July 1, 2026
- Software producers and vendors: Original deadline July 29, 2025 remains, except for those under multi-year maintenance contracts in effect before the 9-month period, extended to January 1, 2026
Key Notes
- Taxpayers already using the Immediate Information Supply (SII) system are exempt, as their existing systems meet Veri*factu standards.
- The extension reflects the complexity of drafting the regulation and the late publication of Ministerial Order HAC/1177/2024, which outlines technical and functional specifications.
- Veri*factu aims to standardize invoicing, improve transparency, and ensure compliance with tax obligations across businesses and professionals.
Sources
Official sources for this update are being added during regulatory review.
- Article published
- 15 Apr 2025
- Effective date
- Not set
- Content review
- Pending regulatory review
Spain: current requirements
- B2B
- Upcoming
- B2G
- Mandatory
- B2C
- Not confirmed
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