The Spanish Federation of Self-Employed Workers (ATA) has called on the government to synchronize the rollout of Veri*factu with mandatory electronic invoicing requirements and the European ViDA directive. The current staggered schedule, they argue, imposes an unsustainable burden on small businesses by forcing them to adapt systems multiple times without ensuring long-term compatibility.
Businesses must comply with three separate timelines. The Veri*factu standard for invoicing systems takes effect for corporations on January 1, 2027, and for freelancers on July 1, 2027. Spain’s Ley Crea y Crece law mandates B2B electronic invoicing for large firms starting March 31, 2027, with SMEs and freelancers required to follow by March 31, 2028. Digital reporting of invoice statuses is not due until March 31, 2030, just before the EU’s ViDA directive demands full compliance with a unified digital VAT and invoicing standard by January 1, 2030.
Read Also: Spain’s Supreme Court rules inherited assets count even if undivided
ATA’s president, Lorenzo Amor, described the fragmented approach as “a madness”, warning that businesses will face repeated, costly upgrades without guarantees their systems will remain valid. He cited examples where a grocery store’s digital scales could cost €2,500 to adapt, only to later fail compliance checks. Bars might spend €1,800 on cash register upgrades that prove incompatible with subsequent regulations.
Pharmacies face particular challenges due to their existing integrated systems for prescriptions and tax reporting. “They’ve already invested heavily in electronic invoicing and prescription systems linked to professional colleges and government agencies,” Amor said. “Now they must overhaul those systems again—only to risk incompatibility with the next mandatory requirement.” The federation compares the situation to purchasing a vehicle today, then being told six months later that the roads have changed and a different model is needed. “Self-employed workers cannot afford this cycle of disruptions,” he emphasized.
The EU’s ViDA directive, which takes full effect in 2030, introduces a Digital Reporting Requirement (DRR) for real-time VAT declarations and structured e-invoicing across member states. Spain’s current approach, prioritizing Verifactu over electronic invoicing, creates conflicts with this framework. ATA warns that the country’s patchwork system could result in non-interoperable national standards, requiring businesses to adapt their systems three times: once for Verifactu, again for domestic e-invoicing, and finally for ViDA compliance.
Read Also: Colombia faces U.S. drug-fighting failure label
“The EU is moving toward a single digital standard,” Amor stated. “But Spain is implementing its own rules that may not align. This isn’t just inefficient; it places an unfair financial strain on small businesses that cannot absorb repeated system upgrades.”
ATA is urging the Ministry of Finance and Ministry of Economy to postpone Veri*factu’s rollout until a unified technical framework is established, one that aligns with both domestic electronic invoicing and the ViDA directive. “We’re not seeking exemptions,” Amor clarified. “We want a single, coordinated transition that prevents businesses from scrambling to meet overlapping deadlines.”
