The Spanish Association of Tax Advisers (AEDAF) has strongly criticised the government's decision to postpone the VERI*FACTU digital invoicing system by one year, announced just one month before its scheduled implementation on 1 January 2025.
In a statement released on 4 December 2024, AEDAF condemned the timing of Royal Decree-Law 15/2024, which delays the mandatory digital invoicing system until 1 January 2026. The association argued that while businesses welcomed the relief, the last-minute postponement sends a deeply negative message to society and the business community.
AEDAF emphasised that a reform announced years in advance should not be delayed at the final moment, describing this as evidence of poor planning by the tax administration. The association's criticism highlights concerns about the Spanish government's preparedness for implementing complex digital tax compliance systems.
The VERI*FACTU system was designed to enhance VAT compliance monitoring by requiring real-time transmission of invoice data to tax authorities. The postponement affects all Spanish businesses, including SMEs and self-employed individuals who had been preparing for the January 2025 deadline.
