Spain
Mandate 2025-2026 Updated 2026-01-102 changes this quarter
Baseline
Veri*factu & SII Real-Time Reporting
Spain operates dual systems: SII (Suministro Inmediato de Información) for real-time VAT reporting by large taxpayers, and the upcoming Veri*factu system for certified invoicing software that ensures invoice integrity and prevents fraud.
Key Dates
Jul 2017SII mandatory for large taxpayers (>€6M turnover)
Jul 2025Veri*factu: certified invoicing software requirements in effect
2026B2B eInvoicing mandate (Crea y Crece law implementation)
Who is in scope
SII: ~62,000 large taxpayers. Veri*factu: all businesses using invoicing software. B2B eInvoicing: all B2B transactions.
Process
SII: invoice data reported to AEAT within 4 days of issuance. Veri*factu: invoicing software must generate verifiable records with hash chains. B2B eInvoicing: structured invoice exchange between businesses.
Official Sources
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