Spain: Timeline for adaptation of invoicing systems

Implementation of invoicing systems under the VERI*FACTU Regulation

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october 30, 2025

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.

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