Spain: Timeline for adaptation of invoicing systems
Implementation of invoicing systems under the VERI*FACTU Regulation
The timeline for the implementation of invoicing systems under the VERI*FACTU Regulation required software producers and retailers to have compliant systems by July 29, 2025. Affected users must implement these systems by January 1 or July 1, 2026, based on their taxpayer status.
- By July 29, 2025, software producers and retailers were required to have fully compliant invoicing systems available.
 - By January 1, 2026, corporate income taxpayers not subject to the immediate supply of information system (SII) must use these systems
 - By July 1, 2026, the obligation extends to all other taxpayers not subject to the SII, including self-employed workers, permanent establishments, and entities under the pass-through regime.
 
Read an October 2025 report prepared by the KPMG member firm in Spain.