Type: Legislation
On 18 October 2024, the Spanish tax authority, Agencia Tributaria, released updated technical specifications and documentation for the VERI*FACTU certified invoicing system. The system mandates the use of approved software for e-invoicing, with a go-live date now set for 1 January 2026. VERI*FACTU introduces new requirements, including the use of QR codes linked to the tax authority’s records, digital time stamps, and unique hash identifiers for each transaction. Non-resident taxpayers and those subject to Spain’s SII live reporting regime are excluded. A test portal for VERI*FACTU is now live, and further updates to the system’s technical specifications are expected as the launch date approaches.
Effective date: January 1st, 2026
