The Spanish government has postponed until 2027 (source in Spanish), and later to 2028, the entry into force of Verifactu, the electronic invoicing system designed to strengthen tax control over companies and self-employed workers. The move pushes back by one year the original timetable, which had set its implementation for 2026 (source in Spanish).
Under the new calendar, companies subject to Corporation Tax will have to adapt from 2028, while the self-employed and SMEs will have until 1 July of that same year.
