On 16 October 2026, AEDAF President Bernardo Bande García-Romeu published an opinion article in Law & Trends celebrating the successful institutional dialogue between tax authorities and professional associations regarding the VERI*FACTU system. VERI*FACTU, Spain’s mandatory electronic invoicing verification platform, requires taxpayers to use certified software that ensures invoice integrity and traceability. The article details how AEDAF’s persistent advocacy within the Tax Agency’s Forum of Associations and Tax Professionals led to critical adjustments in the implementation timeline and technical specifications, ensuring legal certainty for taxpayers and software providers. The piece underscores the importance of the rule of law in tax administration, arguing that constructive dialogue prevents arbitrary enforcement and promotes voluntary compliance.
Key Takeaways
- Dialogue-Driven Adjustments: AEDAF’s engagement secured a phased rollout aligned with the broader e-invoicing mandate (Law 18/2022), giving businesses until October 2028 to adapt their systems, avoiding a disruptive immediate switch.
- Legal Certainty Enhancements: The Tax Agency clarified ambiguous technical requirements, such as the definition of “certified software” and the scope of QR code obligations, reducing the risk of penalties for good-faith errors.
- Precedent for Future Reforms: The collaborative model established with VERI*FACTU is presented as a template for upcoming tax digitalization projects, including the upcoming ViDA Directive implementation and real-time VAT 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