Spanish Verifactu by July 2025
Spain introduced a new certified billing obligation known as Verifactu. The implementation date is expected to be postponed to January 2026 for general taxpayers, according to public consultation released.
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Spain introduced a new certified billing obligation known as Verifactu. The implementation date is expected to be postponed to January 2026 for general taxpayers, according to public consultation released.
On 30 September 2024 ended the temporary zero VAT rate on essential foodstuffs in Spain. These products are now subject to 2% VAT rate, and will be back to reduced rate 4% by 2025. Also, the olive oil is planned to be considered within the list of essential foodstuffs.
New simplified method for corrective VAT returns in Spain in favor of the taxpayer, effective as from September 2024 reporting period. The updated VAT return form is available.
Several countries have implemented summer deadline extensions for VAT returns, providing additional time to comply with tax obligations.
The deductibility of input VAT follows specific rules and varies by type of expense. Here's an overview of what is generally deductible and non-deductible in Spain.
Spanish annual VAT returns are recapitulative statements due by end January of the following year.
Full-step registration and compliance with EPR for Packaging in Spain.
Spain implemented significant changes to its EPR regulations for packaging. Online marketplaces will check the compliance of their Sellers. If you are selling in the Spanish market, make sure you comply with the new obligations!
Spain changed the use and enjoyment rules in 2023: the scope for the B2B transactions is reduced while certain B2C transactions are added. New changes in force since May 2023.
Spain approves mandatory B2B electronic invoicing. Find here the latest updates on this new obligation.
Spain introduced plastic tax on non-reusable plastic packaging. It entered into force in January 2023 and it may apply to foreign businesses.
Spain will allow tax payments via direct debit including foreign SEPA bank accounts by February 2024.