Spain Announces Two-Phased Extension for Veri*factu Compliance
Swathy
Published on Apr 15, 2025/1 min read
Spain extends Veri*factu compliance deadlines in a two-phased approach, giving corporate taxpayers and other businesses additional time to meet digital invoicing 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.
