Spain's Administrative Managers Call for SME‑Adapted Verifactu Rules

The Council General of the Colleges of Administrative Managers in Spain has asked the government for an urgent review of the Verifactu system and the upcoming mandatory electronic invoicing scheme. The body argues that the current rules, which impose uniform obligations on all taxpayers, should be adjusted to reflect the size and risk profile of micro‑enterprises, small and medium‑sized businesses and self‑employed professionals.

The council points out that 99.8% of the Spanish business fabric consists of SMEs, often run by a single owner who handles management, hiring and compliance. It warns that the two implementation deadlines – 1 January 2027 for corporate taxpayers and 1 July 2027 for self‑employed and other obligated parties – could impose disproportionate technological burdens on small shops, hairdressers and freelancers. President Fernando Jesús Santiago urges the use of proportional criteria, selective exemptions and objective risk‑based measures, while supporting digitalisation and the use of AI to improve tax control.

The proposal seeks to replace a “one‑size‑fits‑all” approach with a smarter, risk‑adjusted framework that differentiates between low‑risk micro‑businesses and larger entities, aiming to protect SME productivity and employment while maintaining fiscal integrity.