2026 likely new launch date for state-only or VERI*FACTU approved invoicing software may be used to prepare and issues invoices Spain has sent to the European Commission new technical details in a Draft Order of its VERI*FACTU mandatory invoicing software proposals for all resident taxpayers.
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
Technical specification doubts mean further delay to Jan 2026 for e-invoicing and certified electronic invoicing Doubt on technical specifications being ready soon for the proposed B2B e-invoicing mandate in Spain means it will likely miss the anticipated July 2025 launch. Instead, early 2026 is now
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
Six months’ VAT zero rating on basics follows ongoing reductions on gas rates The Spanish government on 27 December 2022 announced VAT cuts on certain goods between 1 January and 30 June 2023: Basic foods (including bread, milk, eggs, cheese, fruit and vegetables, and cereals)
Domestic electricity rate to be cut from 10% to 5% as inflation hits 8.7% in May Prime Minister Pedro Sanchez announced in Parliament on 22 June a plan to half the VAT rate on domestic electricity to 5%. It was originally cut from the 21%
NFT classified as digital service and liable to 21% VAT Agencia Estatal de Administración Tributaria, AEAT, has ruled that the supply of Non-fungible token is to be regarded as the supply of an electronic service and subject to the standard rate of 21% The ruling was provided
