Spain has postponed the implementation of the Verifactu Ordinance to 2027, extending the original July 2025 deadline. An extraordinary opt‑out window for voluntary SII participants runs from 26 December 2025 to 31 January 2026, allowing withdrawal via Form 036/037 effective 1 January 2026. The decree also clarifies that mandatory SII participants cannot opt out and that non‑compliant invoicing software cannot be sold after 29 July 2025.
By Royal Decree 15/2025, the deadlines were extended to 1 January 2027 for Spanish corporate‑tax‑eligible companies and to 1 July 2027 for other companies.
From 26 December 2025 to 31 January 2026 (extended to the next business day), with withdrawal effective 1 January 2026 via Form 036 or 037.
No, the opt‑out only applies to taxpayers who joined SII voluntarily; mandatory participants cannot opt out.
Since 29 July 2025, they cannot commercialise invoicing software that does not comply with the Verifactu Ordinance.
No, it does not; mandatory B2B e‑invoicing will be governed by a separate e‑invoicing Ordinance expected by 2026.
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SuperyachtNews · 3 days ago
The article discusses how adopting Article 59 bis of Directive 2006/112/EC would allow Spain to exclude from VAT the portion of charter fees earned in international waters, aligning its rules with France and Italy. Currently Spain applies a flat 21 % VAT to all charter fees regardless of itinerary. The author highlights the feasibility of implementing this measure using satellite geolocation for accurate itinerary certification.
Marosa · 6 days ago
Marosa announces a webinar on 28 January 2026 covering invoicing and VAT compliance across Europe and Latin America, focusing on regulatory developments up to 2030. The session will feature experts Alexia García, Matt Ayton, and Daniela Lavin, and will provide guidance on integrating invoicing and VAT compliance for businesses operating in both regions.
RTC Suite · 7 days ago
Spain’s December 2025 draft law transposes the first wave of the EU ViDA directive, tightening OSS rules, clarifying the €10,000 distance‑sales threshold, and expanding non‑Union OSS scope. It also introduces a representative requirement for non‑EU businesses seeking VAT refunds and sets transitional measures for call‑off stock and energy supplies. The draft signals that the most significant e‑invoicing and digital‑reporting mandates will arrive in 2030 and 2035.
The Invoicing Hub · about 3 hours ago
Denmark’s Digital Bookkeeping Act entered its final rollout phase on 1 January 2026, extending mandatory certified digital bookkeeping to about 118,000 small and foreign entities with turnover above DKK 300,000. The country also cancelled the OIOUBL 3.0 e‑invoice format on 14 January 2026, with new specifications to be clarified on 24 February 2026.
Bloomberg Tax · about 5 hours ago
The Czech Tax Agency clarified input VAT deduction rules for acquisitions of long‑term assets effective 1 January 2025. The guidance outlines procedures for partial deductions, incorporates the EU cross‑border regime for small enterprises, and sets a deadline for claiming deductions by the end of the second calendar year after the relevant year.
MarketScreener · about 7 hours ago
The Austrian government announced that it will halve the VAT rate on essential food items as part of its fiscal policy. The change is expected to provide relief to consumers on basic groceries. No further details on the effective date or specific rates were disclosed in the article.
