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Spain SIF certified electronic invoicing July 2025

For resident taxpayers, only state or VERI*FACTU approved invoicing software may be used to prepare and issues invoices from July 2025

Spain has published the Royal Decreee for 1 July 2025  lauch rules on invoices and their production electronically, including computerised invoicing.  This includes certified invoicing systems and voluntary submission of invoices to the Agencia Tributaria – sistemas y programas informáticos o electrónicos (‘SIF’). This applies to Spanish resident taxpayers – non-residents are exempt unless they have a VAT fixed establishment in Spain.

On 20 December 2023, the Agencia Tributaria issued technical specifications for the VERI*FACTU regime.

This measure has been repeatedly delayed – the last launch date was for 1 July 2024 following a public consultation.

Taxpayers may also be deemed to be compliant when using the existing Spanish SII live reporting regime. Spanish e-invoicing is separately scheduled for some time in 2025.

‘Verifiable invoicing systems’ or VERI*FACTU systems

Taxpayers will be able to use some limited approved invoicing systems from the tax authorities. Otherwise, any commercial product must include commitments to compliance with the new rules, including submission of invoices to the Agencia Tributaria. Such systems will be deemed ‘verifiable invoicing systems’ or VERI*FACTU systems

The new rules only apply to resident businesses. Non-residents without a permanent establishment are not included.

Portugal certified invoicing systems includes similar requirements.

The previous Royal Decree sets minimum standards on accounting and invoicing technologies to prevent fraudulent invoices or manipulation of data.  This covers technical specifications and rules to safeguard the creation, integrity, auditability and security of invoices and supporting documents. This includes minimum requirements for producers of systems and accounting software to produce invoices in standard formats.

  • Key features of the new regime will include:
  • Digital fingerprints or ‘hash’ on records
  • Electronic signatures when not submitting invoices directly to the tax office
  • ID code for the software used to produce the invoice
  • Time stamping electronically
  • Digital referencing on credit notes and replacement invoices

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Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030? Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany Jan 2027 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland 2025 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jul 2025 Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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