Spain’s Senate has called on the Government to combine VERI*FACTU, SII and mandatory B2B e-invoicing into a single reporting model aligned with the EU’s VAT in the Digital Age (ViDA) framework. The non-binding motion also seeks legal certainty and transition support for SMEs and the self-employed.
The Spanish Senate has urged the Government to integrate VERI*FACTU, SII and mandatory B2B e-invoicing into a single reporting model aligned with the EU’s VAT in the Digital Age (ViDA) framework.
The non-binding motion calls for a clear roadmap, legal certainty and sufficient transition time for SMEs and the self-employed, with the aim of avoiding duplicate compliance requirements and repeated technology investments.
The proposed model would progressively bring the three systems together and align them with the EU’s Digital Reporting Requirements (DRR) and European standard EN 16931 ahead of the 2030 EU requirements.
The motion does not change Spain’s existing VERI*FACTU or B2B e-invoicing deadlines. Implementation would require further action by the Government.
