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Adapting Multinational Billing Systems to Spain’s VeriFactu Regulation: Practical Considerations

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Martes, 18 Noviembre 2025

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This article offers a practical overview of the issues which may specially affect those Spanish entities appertaining to multinational groups within the scope of the obligations resulting from VeriFactu, when using centralized invoicing solutions, as well as to propose alternatives to ensure compliance.

I. When does a multinational need to comply with VeriFactu?

Multinational companies operating in Spain often face the challenge of aligning group-wide billing systems with highly specific local tax requirements. With the upcoming entry into force of the, so known, VeriFactu Ordinance and its developing Ministerial Order (hereinafter, VeriFactu), both tax and IT departments are pressed by the approaching obligation to ascertain that the company invoicing software complies with this new legal framework.

Being a VAT taxpayer in Spain and being subject to the Spanish invoicing rules does not automatically imply an obligation to comply with VeriFactu, which specifically refers to the technical requirements of the invoicing software, and which will only affect those multinational groups operating in Spain through:

Spanish subsidiaries subject to the Spanish Corporate Tax;

Spanish branches or permanent establishments that are subject to the Spanish Non-Resident Income Tax (IRNR). It is to be noticed the fact that the existence of a PE that is only for Spanish VAT purposes would not trigger the obligation to comply with VeriFactu.

Furthermore, even in these cases, VeriFactu will not apply if the Spanish subsidiary, branch or PE is obliged to comply with the Spanish SII (Immediate Supply of Information).

Where there’re is the obligation to adapt the invoicing software to VeriFactu, the following deadlines apply:

1st January 2026 for Spanish subsidiaries within the scope of the Spanish Corporate Tax;

1st July 2026 for branches or permanent establishments subject to the Spanish IRNR.

Lasty it is worthwhile reminding that VeriFactu is not meant to regulate:

Either the substantive Spanish invoicing obligations, which is the domain of the Spanish Invoicing Ordinance,

Or the mandatory B2B e-invoicing, this being subject to an impending e-invoicing Ordinance to be expected by 2026.

II. Companies using a standard Spanish billing software

Adaptation to VeriFactu should be straightforward for those multinationals using a standard invoicing software provided by a third-party developer or software provider operating in the Spanish market, as these are required to update their products before 29 July 2025, so ensuring out-of-the-box compliance for their clients.

III. The challenge of a centralized policy for ERP of invoicing software

The situation may be quite different for multinational groups where the policy is to maintain common standards for the technology that is to be used by the integrating companies, which is either developed internally at head office level or by a third-party common supplier.

Within this scenario, the group will normally lack the flexibility to introduce in the system those new features or the customization required to timely conform to the changes that may occur in the legal framework within any of the specific jurisdictions operated by the companies.

IV. Practical alternatives for meeting VeriFact requirements

Those Spanish subsidiaries, branches or PEs of multinational groups following such a centralized policy that, being obliged to comply with VeriFactu, having not a compliant invoicing software yet, must adopt any of the following three alternatives which, in any case, must be implemented by the abovementioned mentioned deadlines:

a) Full internal development

The group IT department or global ERP/invoicing software supplier develops any missing functionalities required by VeriFactu, that is:

Invoice record generator (issued/annulated).

Hash/time stamping algorithm.

QR code generator.

Real-time invoice record reporting (if the VeriFactu mode is used)

This ensures alternative allows full control but requires significant technical, legal, and timeline alignment at group level not easily to achieve given the deadlines.

b) Integration of external Components

The company can integrate with the internal ERP/invoicing software those external modules or API services that provide the required VeriFactu-missing functionalities.

This alternative would reduce the development effort and accelerate the adaptation process.

c) Voluntary SII registration

Voluntary application for the SII, so it is applicable to the company before the obligation to comply with VeriFactu stars.

To this end, the required census form will have to be submitted to the Spanish tax authorities:

In the case of subsidiaries, before 31 December 2025.

If a branch or a PE, before 1st July 2026.

Given the tight timeline for adaptation, and since opting for the SII would remove the company from the subjective scope of VeriFactu, this alternative may be an efficient and pragmatic line of action.

V. How can IVA Consulta help you

Regardless of the chosen alternative, IVA Consulta is prepared to support both with the analysis and the implementation of the selected solution, having the required internal IT team and VAT expertise, along with an extensive experience in helping our clients when:

Deploying specialized VAT technology reporting solutions.

Automating indirect tax compliance obligations and reporting.

Adapting to changes in technology regulations (i.e. VeriFactu, SII or mandatory e-invoicing).

Sobre el autor

Manuel Pérez de Algaba

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Adapting Multinational Billing Systems to Spain’s VeriFactu Regulation: Practical Considerations

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Manuel Pérez de Algaba

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