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Spain introduces extraordinary SII exit window after VERI*FACTU delay

||Spain
Spain

In December 2025, the Spanish government formally delayed the mandatory application of Veri*factu through Royal Decree-Law 15/2025, pushing compliance deadlines to January 1, 2027 for corporate taxpayers, and July 1, 2027 for other businesses and professionals using invoicing software.

 

Veri*factu introduces invoicing software integrity and traceability requirements, including the generation of standardized, tamper-proof invoice records and potential transmission to the Spanish Tax Agency …

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