Jan 2026 SIF VERI*FACTU approved invoicing software large companies; July 2026 other businesses 7 April 2025: updated Frequently Asked Questions published by the Agencia Tributaria coverage proposed new electronic billing obligations to be imposed on taxpayers outside of the the existing SII real-time reporting. At
Crea y Crece e-invoicing proposal fresh regulations consultation The Spanish Ministry of the Economy has issued for a second public consultation with new regulations for the introduction of the law (Draft Royal Decree, Crea y Crece) that will eventually mandate e-invoicing. The mandate runs until
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
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
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
