On 25 October 2026, the Spanish Tax Agency clarified that self-employed taxpayers who voluntarily adopt the Verifactu system for issuing invoices to certain clients must apply it to all clients within the same economic activity. Mixing Verifactu with other invoicing methods (e.g., traditional e-invoicing or paper) for different clients of the same business is prohibited. This ruling aims to prevent fragmentation and ensure complete transaction traceability.
Key Takeaways
- All-or-Nothing Principle: Once a taxpayer opts into Verifactu for an activity, the obligation extends to 100% of invoicing operations for that activity, regardless of client type or volume.
- Compliance Deadline: The mandate aligns with the general Verifactu rollout schedule; affected taxpayers must migrate all invoicing workflows to compliant software by the applicable deadline.
- Penalty Risk: Non-compliance exposes the taxpayer to sanctions for failure to use certified invoicing systems, including fines of up to €50,000 per year per system.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement