Voluntary e-invoicing platform for small taxpayers until mandatory Jan 2026 VERI*FACTU The Spanish Treasury is launching on 1 July 2025 a free, voluntary e-invoicing service for small companies and freelancers. This will enable them to start sending electronic invoices to their customers and reporting transactions
Prime Minister promotes ViDA VAT on home rentals to tackle housing shorting Spain plans to raise taxes on holiday rentals so that they pay “like a business”, Prime Minister Pedro Sanchez said on Monday, as residents of the country’s main cities grappled with soaring rents.
Spain modifies simplified REGE VAT group regime 1 January 2025 Under Spanish VAT law, the formation of VAT groups is permitted, aligning with the provisions of Article 11 of the EU VAT Directive (Council Directive 2006/112/EC). However, unlike most other EU member states, entities within
Spain calls for early option to impose mandatory deemed supplier on ride & accommodation platforms On 5th November 2024, EU finance ministers gave political agreement to VAT in the Digital Age reforms. Spain asked to include a statement in the minutes of its desire to
Technical specification issues delay Crea y Crece e-invoicing to at least 2027 or later Doubt on technical specifications being ready soon for the proposed Spanish B2B e-invoicing mandate means the tax authorities, Agency Estatal de Administracion Tributaria) will not pursue a launch before 2027. There
End of inflation spike means 2022 temporary zero-rating to be phased out The Spanish temporary zero-rating of bread, flour, certain types of milk, cheeses, eggs, and fruits, vegetables, legumes, tubers, and cereals is to be phased out as inflation returns from a 10.8% 2022 peak
Jan 2026 SIF VERI*FACTU approved invoicing software: new technical specifications 29 Jan 2025: Agencia Tributaria to launch a free, voluntary e-invoicing platform ahead of the 2026 mandate of VERI*FACTU. 28 Oct 2024: The newest technical specifications (Order HAC/1177/2024) have been gazetted for the new computerised
Spain publishes draft e-invoicing regime: decentralised CTC with public portal or certified third-party agent submissions Spain’s State Tax Administration Agency (Agency Estatal de Administracion Tributaria) has updated the draft draft Royal Decree for its proposed e-invoicing regime applicable on B2B transactions – companies and self-employed
Extension of reverse charge for certain domestic and non-resident transactions The Spanish General State Budget Law for 2023 has extended the use of the reverse charge, which shifts the VAT reporting obligations from the supplier to the customer. Domestic reverse charge – Art 199 EU
