Spain has postponed the implementation of the Verifactu Ordinance to 2027, extending the original July 2025 deadline. An extraordinary opt‑out window for voluntary SII participants runs from 26 December 2025 to 31 January 2026, allowing withdrawal via Form 036/037 effective 1 January 2026. The decree also clarifies that mandatory SII participants cannot opt out and that non‑compliant invoicing software cannot be sold after 29 July 2025.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
The Invoicing Hub · 7 days ago
Spain’s tax authority released technical guidance for the upcoming SPFE e‑invoicing mandate, detailing a phased rollout: large companies by Oct 2027, small businesses by Oct 2028, and self‑employed by Oct 2029. The guidance covers the EN 16931:2026 UBL 2.5 standard, API and security requirements, and a developer sandbox available from Oct 2026.
VatCalc · 13 days ago
Spain's tax authority AEAT has outlined technical details for the upcoming Crea y Crece B2B e‑invoicing rollout, including a hybrid 5‑corner architecture and multi‑layer validation requirements. The order will enter force in October 2026, with the public platform live in August 2027 and mandatory e‑invoicing for high‑turnover firms from October 2027, expanding to all businesses by October 2028. Payment status reporting will extend to smaller entities in October 2029.
ZeroComa · about 2 months ago
Spain’s new ministerial order on electronic invoicing takes effect on 1 October 2026, starting the clock for adaptation periods. Companies with annual turnover above €8 million must be compliant by 1 October 2027, while others must comply by 1 October 2028. The order activates the technical framework set out in Law 18/2022 and Royal Decree 238/2026.
VATCalc · about 2 months ago
Spain’s Council of Ministers approved Royal Decree 238/2026 mandating structured B2B e-invoicing and 4‑day real‑time reporting. The phased rollout will start on 1 Oct 2027 for large firms (€8 m+ turnover) and extend to all taxpayers by 1 Oct 2028, with payment status reporting added in 2029. The regime requires EN 16931‑UBL invoices, a faithful copy to the public system, and a free public platform built by the Agencia Estatal de Administración Tributaria.
Fintua · about 2 months ago
Spain has introduced mandatory B2B e‑invoicing under Royal Decree 238/2026, effective from 31 March 2026 but operationally deferred until the public e‑invoicing platform regulation takes effect. The decree sets phased implementation: large businesses with turnover over €8 million must comply within 12 months, while all other businesses follow within 24 months. It also imposes strict invoice status reporting within four calendar days and allows four electronic formats.
Inspain · about 2 months ago
Spain has temporarily lowered fuel VAT from 21% to 10% under Real Decreto-ley 7/2026, a measure set to expire on 30 June 2026. The EU Commission warned that the cut breaches EU rules, but no formal infringement has been initiated. The temporary relief is expected to cost Spain about €507 million in revenue loss.
Reach finance leaders who read VAT news.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
By Royal Decree 15/2025, the deadlines were extended to 1 January 2027 for Spanish corporate‑tax‑eligible companies and to 1 July 2027 for other companies.
From 26 December 2025 to 31 January 2026 (extended to the next business day), with withdrawal effective 1 January 2026 via Form 036 or 037.
No, the opt‑out only applies to taxpayers who joined SII voluntarily; mandatory participants cannot opt out.
Since 29 July 2025, they cannot commercialise invoicing software that does not comply with the Verifactu Ordinance.
No, it does not; mandatory B2B e‑invoicing will be governed by a separate e‑invoicing Ordinance expected by 2026.
Primary source
Read the full article at SII SpainThis summary was published on VATfaqs.com on 15 January 2026. It relates to VAT developments in Spain. The original source is SII Spain.
