Effective 29 October 2026, the Spanish Tax Agency (AEAT) has announced it will send notification letters to self-employed taxpayers when discrepancies are detected between the invoice data transmitted via the Verifactu system and the electronic invoices actually issued. This measure aims to enforce the integrity of the new real-time invoicing reporting regime. Experts warn that maintaining dual reporting channels increases the risk of inconsistencies and potential penalties.
Key Takeaways
- Automated Cross-Checks: The AEAT will systematically compare Verifactu submissions against e-invoice records; any mismatch triggers an official request for clarification or correction.
- Software Integration Risks: Tax advisors highlight that using separate software for Verifactu and e-invoicing heightens the chance of data divergence; unified solutions are strongly recommended.
- Response Obligations: Recipients of such letters must respond within the statutory deadline, providing evidence of correct invoicing or rectifying errors to avoid sanctions for inaccurate reporting.
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