Senate urges alignment of VERI*FACTU and SII with EU ViDA reforms
The Spanish Senate has approved a motion calling on the government to review how the forthcoming VERI*FACTU invoicing system fits alongside the EU’s VAT in the Digital Age (ViDA) reforms.
This reflects growing pressure from taxpayers for the government can converge VERI*FACTU, SII and proposed B2B e-invoicing into a single ViDA-compatible model.
Senate concerns on 3 overlapping digital reporting requirements
The Senate has requested that the government reconsider the deployment of VERI*FACTU within the wider European framework and develop a roadmap that integrates Spain’s three digital compliance initiatives:
- mandatory 2027-28 B2B e-invoicing;
- the 2027 VERI*FACTU certified invoicing system; and
- the existing Immediate Supply of Information (SII) real-time VAT reporting regime.
The motion was debated and approved by the Spanish Senate on 17 June 2026 during a plenary sitting. It originated from a motion tabled by the Junts parliamentary group following lobbying by the Spanish Association of Tax Advisers (AEDAF)
Avoiding duplicate compliance and reconciliation spirals
The motion recognises that businesses could otherwise face overlapping compliance obligations as Spain rolls out domestic digital reporting while simultaneously preparing for ViDA’s mandatory Digital Reporting Requirements (DRR) for intra-EU transactions from 2030.
Instead, senators propose moving towards a single transaction-reporting model capable of satisfying both Spanish and future EU requirements. The objective is to reduce duplication, improve consistency and minimise unnecessary compliance costs for businesses.
A significant policy signal by Spain – but not binding
The motion is not legally binding and does not alter Spain’s existing implementation timetable on VERI*FACTU or B2B e-invoicing. However, it is an important political signal that policymakers recognise the risk of creating multiple reporting regimes that businesses must operate in parallel.
Spain already operates one of Europe’s most mature real-time VAT reporting systems through SII, while VERI*FACTU introduces certified invoicing software requirements designed to ensure invoice integrity and combat tax fraud. Separately, mandatory B2B e-invoicing under the Crea y Crece Law remains under development.
If adopted, the Senate’s recommendations could help Spain avoid duplicate reporting obligations while positioning its digital VAT infrastructure more closely with the EU’s long-term ViDA vision.
See our Spanish VAT guide for more.
