ViDA Project: How It Will Affect Electronic Invoicing in Spain

In the current landscape of European digital transformation, mandatory electronic invoicing has evolved from an operational efficiency option into a legal and strategic imperative. The European Commission, through the ViDA (VAT in the Digital Age) initiative, is redefining the fiscal rules of the game to eradicate fraud and harmonize reporting systems among Member States.

For companies in Spain, this change is not an isolated event; it is a convergence between EU directives and local regulations such as the Crea y Crece Law and the Verifactu system. Understanding this framework and how to adapt to it is critical to avoiding penalties and maintaining a competitive edge in a globalized digital market

What is the ViDA project and how will it revolutionize VAT in Europe?

ViDA is a European project aimed at modernizing and harmonizing the VAT system in the European Union through the digitization of intra-Community transactions. This initiative leverages electronic invoicing to enable real-time information exchange between tax authorities, ensuring greater transparency and a drastic reduction in tax fraud.

This measure, aimed at creating a more agile and equitable tax ecosystem across the EU, was already included in Spain’s Tax Agency Strategic Plan 2024–2027. The implementation of digital reporting systems will facilitate the automated management of tax data, optimizing the control of cross-border transactions and simplifying processes for businesses.

Mandatory Electronic Invoicing: From the European ViDA Standard to the Spanish Reality

An electronic invoice is a commercial document issued, transmitted, and received in a structured format (usually XML) that allows for automatic processing by machines without human intervention. From this technological perspective, the regulatory framework in Europe is undergoing a major transformation: adopted on March 11, 2025, the VAT in the Digital Age (ViDA) package will structurally transform the European VAT system over the course of a decade, through January 2035. 

For Spanish companies, this European framework converges with national regulations set to take effect imminently. Law 11/2021 and Royal Decree 1007/2023 establish the mandatory use of certified invoicing systems (Verifactu) according to the following schedule: 

• January 2027: Deadline for companies subject to corporate income tax to adopt certified software. 
• July 2027: Mandatory requirement extended to all self-employed individuals and SMEs nationwide. 

Spain thus finds itself in a unique situation: it is a pioneer in the fight against invoicing fraud through its national system (Verifactu), but at the same time is in the process of aligning with the European ViDA standard. This new framework will govern cross-border transactions starting in 2030, and its full harmonization with existing national systems is set for January 2035.

How to comply with ViDA step by step right now

Adapting to European and national regulations doesn’t have to mean complex technical processes or months of development that paralyze your sales. To stay ahead of future EU requirements and operate under a trusted infrastructure, you can follow this action plan using comprehensive ViDA-compliant e-invoicing web/API platforms such as Tecalis Factura Electrónica:

• Step 1: Assess your current system and move away from plain PDFs. The first step is to leave unstructured documents behind. You must ensure your operations can process and generate structured, machine-readable files, such as UBL, Factur-X, or CII.
• Step 2: Integrate an API-first solution into your ERP or use a web-based solution. There’s no need to completely replace your traditional accounting software. By using modern platforms with agile API integration, you can connect your current system to a comprehensive infrastructure that manages the B2B cycle autonomously, such as Tecalis Factura Electrónica.
• Step 3: Digitize supplier and customer onboarding (KYB). Before issuing an invoice, it is essential to know who you are doing business with. Use the platform’s workflows to verify corporate identity in real time, complying with AML regulations and ensuring your partners are not on sanctions lists.
• Step 4: Automate the issuance and the Qualified Electronic Seal. Configure your system so that the electronic invoice is generated with all required fields. The platform will then automatically apply a Qualified Electronic Seal issued by a Qualified Trust Service Provider, guaranteeing the authenticity of the origin and the integrity of the content.
• Step 5: Ensure reporting and long-term archiving. The ViDA framework requires that data be reported to the tax authority within a maximum of two days after the invoice is issued. Additionally, you must retain invoices for at least 4 to 6 years. Use the platform’s qualified archiving features to apply time stamps that periodically renew integrity guarantees, thereby safeguarding your records against tax audits.
• Step 6: Test platforms with free starter plans, such as Tecalis Factura Electrónica. Start using it today with the starter plan and upgrade to a paid plan later once you’ve become familiar with the platform.

By centralizing all these processes—from identity verification to archiving with evidentiary value—you’ll avoid operational inefficiencies and security breaches. Start automating your financial workflows today and stay ahead of regulations.

ViDA and the reform in Spain: Two speeds toward mandatory electronic invoicing

To understand the magnitude of this change, it is necessary to analyze how the European framework intersects with the Spanish regulatory landscape. The European proposal is structured around three fundamental pillars aimed at modernizing the VAT system: 

1. Digital reporting requirements: This is the central pillar of mandatory electronic invoicing. It introduces near-real-time reporting for intra-Community transactions. Businesses must issue electronic invoices compliant with the European standard (EN 16931) and report the data to the tax authority within a maximum of two days after issuance.  The major advantage of this new system is that it will eliminate Form 349, drastically reducing the administrative burden, as the tax authority will automatically have access to all the information. 
2. Platform Economy: This measure affects sectors such as passenger transport and short-term accommodation rentals. Digital platforms will act as "facilitating taxable persons," assuming responsibility for collecting and reporting VAT when the final supplier fails to do so.
3. Single VAT registration via the expanded OSS one-stop shop: This aims to simplify regulatory compliance for companies selling to consumers in other Member States, reducing the need for multiple VAT registrations in different countries and centralizing obligations through a single portal.

Spain’s Lead: Verifactu and the Anti-Fraud Law

In this European context, Spain has already come a long way. The Anti-Fraud Law 11/2021, reinforced by Royal Decree 1007/2023 and Ministerial Order HAC/1177/2024, mandates the use of certified invoicing software (SIF/Verifactu) with tamper-proof audit trails to prevent any manipulation. The Verifactu system generates a QR code and an unalterable record that can be sent in real time to the Tax Agency (AEAT). 

Furthermore, as of April 14, 2025, Member States no longer require prior derogation from the European Commission to mandate domestic electronic invoicing. This grants Spain full freedom and legal backing to advance its national obligations through two complementary pillars: 

• Crea y Crece Law: This regulation establishes the mandatory use of electronic invoicing in all commercial transactions between businesses and self-employed individuals (B2B). Its primary objective is twofold: to drastically reduce commercial delinquency by controlling payment periods and to digitize collection processes end-to-end. 
• Verifactu Regulation (Anti-Fraud Law): While the Crea y Crece Law focuses on the exchange and communication between parties, Verifactu focuses on the technical robustness of the systems. It requires that the software guarantee the so-called ICEALI requirements: integrity, preservation, accessibility, legibility, traceability, and inalterability of all invoicing records. 

The strategic integration of both systems ensures that Spain is prepared for the European ViDA standard well before it becomes mandatory throughout the EU. This foresight not only facilitates the technical transition but also positions our business ecosystem as one of the most advanced in terms of digital tax maturity, allowing companies to operate under a trusted infrastructure that simultaneously complies with local requirements and future EU mandates. 

Implementation Timeline: Regulatory Deadlines in Spain and Europe

The adoption of mandatory electronic invoicing and reporting systems follows a phased timeline. For Spanish companies, there are two key timelines that, far from being contradictory, complement each other: Spain operates under a regime that anticipates the European ViDA standard, which will allow our business community to have a mature technological infrastructure in place when EU harmonization takes effect.

1. National System (Crea y Crece Act and Verifactu) 

The Spanish timeline is proceeding at two different paces depending on the regulations and the company’s revenue: 

• Crea y Crece Law (B2B Invoicing): Large companies (turnover > €8 million) will have one year following the final approval of the technical regulations to implement electronic invoicing. Meanwhile, SMEs and self-employed individuals (turnover < €8 million) will have two years to comply. Large organizations are expected to drive this change. 
• Verifactu / Anti-Fraud Law (SIF-certified software): The use of these tamper-proof systems will be mandatory starting in January 2027 for companies subject to corporate income tax, and starting in July 2027 for all other SMEs and self-employed individuals. 

2. European Regime (ViDA) 

For Spanish companies operating internationally, compliance with the national regime is only the first step in a broader adaptation program that will culminate in cross-border obligations: 

• July 1, 2030: Structured electronic invoicing will be strictly mandatory for all intra-EU B2B transactions.
• January 1, 2035: All existing national regimes (including the Spanish system) must be fully harmonized with the ViDA standard. 

What Electronic Invoicing Specifically Requires: Requirements and Formats

To strictly comply with current legislation, a simple visual digitization of the invoicing process is not enough; rather, it is imperative to adopt technical interoperability standards that ensure any company, platform, or public administration can process the data automatically. The ViDA regulations and European standards prioritize the use of structured formats that combine maximum efficiency in large-scale data processing, ensuring that the information is machine-readable without human intervention. Digital reporting also requires that these files include mandatory fields such as the unique tax identifier, a detailed breakdown of tax rates, and, in compliance with Spanish regulations, QR codes that link each document to its unalterable record on the Tax Agency’s electronic portal. 

To achieve this standardization, three main data structures are used: 

• UBL (Universal Business Language): This is the most widely used pure XML standard globally. It is the dominant language in cross-border exchanges via the PEPPOL network and the reference format for transactions with business partners in Northern Europe. 
• Factur-X (ZUGFeRD): A highly versatile hybrid format consisting of a human-readable PDF/A-3 that incorporates an XML file compliant with the EN 16931 standard. This allows companies to maintain the traditional display while Tecalis systems automatically process the data. 
• CII (Cross Industry Invoice): An XML format based on the UN/CEFACT standard, commonly used in specific industrial sectors and certain international exchange environments to ensure a common data semantics. 

It is important to note that, in the national context, the invoicing records in the Verifactu system are specific and comply with Spanish anti-fraud regulations. Although they are not directly equivalent to the structured formats of the ViDA Directive, these national systems establish the technical infrastructure and the practice of real-time recording that European regulations will extend to all cross-border transactions starting in 2030.

Risks and Fines Under the Anti-Fraud Law for Non-Compliance

Ignoring mandatory electronic invoicing entails severe financial and reputational risks under the Anti-Fraud Law and the Crea y Crece Law. Companies using uncertified software face fixed fines of up to 50,000 euros per fiscal year, while failure to comply with the obligation to invoice electronically in B2B transactions can result in penalties of up to 10,000 euros for each violation committed. In addition to these direct penalties, non-compliant organizations risk losing VAT deductibility and will be systematically excluded from accessing public subsidies or participating in government tenders, which poses a critical barrier to corporate growth. 

Furthermore, the European ViDA framework goes a step beyond simply sending invoices and introduces the obligation to report each transaction to the tax authorities within a maximum of 10 days from the date the transaction is carried out. This near-real-time reporting system aligns with Verifactu’s philosophy in Spain, which already requires the immediate submission of records to the Spanish Tax Agency (AEAT). Although the technical details of the European regulation will not be fully defined until around 2030, only companies that adopt certified invoicing solutions today will be able to guarantee an inviolable audit trail and avoid the serious financial consequences of a tax audit.

The qualified electronic seal: The guarantee of legal validity in electronic invoicing

For mandatory electronic invoicing to be valid, it is not enough for the file to be formatted in XML or to have a perfect data structure. The real technical and legal challenge lies in demonstrating two fundamental properties to the Tax Agency and to third parties: the authenticity of the origin and the integrity of the content, ensuring that items and bank accounts have not been altered after issuance. 

This is where standard PDF files or simple digital signatures fail miserably, as they lack the robustness required for tax audits. Current regulations demand an unshakable legal presumption, and the tool designated for this purpose by the European eIDAS Regulation is the Qualified Electronic Seal—the only mechanism capable of shielding the document against any subsequent tampering. 

Unlike an electronic signature, the seal is linked to a legal entity, equivalent to stamping the company’s official seal with full recognition throughout the European Union. This seal must be issued by an authorized Qualified Trust Service Provider, as is the case with the technology supporting Tecalis, thereby ensuring strict compliance with the required standards. 

The use of the digital seal not only ensures that the Spanish electronic invoice is tamper-proof and auditable under Verifactu’s scrutiny, but also automates validation at scale. When a company issues thousands of invoices monthly, the qualified electronic seal is applied unattended via API integrations, providing maximum legal certainty without slowing down B2B operations.

Certified Archiving: Protect Your Records Against Tax Audits

The lifecycle of the mandatory electronic invoice does not end when the customer receives and pays it. Spanish regulations establish strict retention periods that companies must strictly comply with to avoid severe penalties: the General Tax Law requires invoices to be retained for at least 4 years, while the Commercial Code extends this commercial responsibility to 6 years. 

In today’s digital landscape, storing documents on a local hard drive or in a generic cloud is insufficient for the following reasons: 

• Certificate expiration: Digital certificates have an expiration date. Without an adequate system, the invoice’s digital signature would lose its technical validity over time. 
• Cryptographic integrity: In the event of an audit years after issuance, the company must conclusively demonstrate that the document has not undergone even the slightest alteration. 
• Verifactu requirement: The national system requires that records be accessible, legible, and traceable throughout their entire legal retention period. 

The technical solution to this requirement is qualified long-term archiving. This digital custody service, such as the one offered by Tecalis, uses qualified time-stamping to periodically renew integrity guarantees. In this way, the evidential value of your invoices remains intact, safeguarding corporate liability against audits, commercial litigation, or rigorous tax inspections.

ViDA, eIDAS 2.0, and AMLR: The New Digital Trust Framework in Europe

One of the most common mistakes when analyzing what an electronic invoice is involves treating it as a silo isolated from the rest of the company’s operations. The arrival of the ViDA regulation does not occur in a legal vacuum; it converges directly with two other critical European regulations: the eIDAS 2.0 Regulation and the AMLR. 

Before a company can issue a structured electronic invoice to a new customer or supplier, it is required to know who it is doing business with. KYB policies and due diligence processes during supplier onboarding are the essential prerequisite for invoicing. Anti-money laundering regulations require verifying the beneficial ownership of companies, checking their commercial registries, and ensuring they are not on sanctions lists.

Here, invoicing becomes a digital identity challenge. The same technology that validates the supplier (through KYC/KYB and EUDI) is what legally seals their invoices. Therefore, fragmenting these processes across different software solutions leads to operational inefficiencies, security breaches, and a poor user experience (UX) that ultimately slows down corporate onboarding.

Adapt your business seamlessly with Tecalis

Simultaneously addressing the requirements of the ViDA directive, the Crea y Crece Law, and Verifactu’s technical requirements can be overwhelming for any finance or IT department. However, this legal obligation is, in reality, a historic opportunity to implement secure hyper-automation. This is where Tecalis sets itself apart from traditional accounting software. As experts in digital identity, electronic signatures, and RPA automation, the platform provides a comprehensive solution that goes far beyond simply generating an XML file. 

With Tecalis Customer Hub, businesses can manage the entire B2B cycle from a single all-in-one platform in a 100% API-first manner:

1. Secure Onboarding and Identity Verification: Through our KYB/KYC solutions, we verify the identity of your suppliers and customers in real time, in compliance with AML regulations.
2. Contracting and Signing: Framework contracts and service level agreements (SLAs) are signed using advanced or qualified electronic signatures, establishing the legal foundation of the business relationship.
3. Issuance of mandatory electronic invoices: Tecalis Hub generates invoices in the required structured formats (Factur-X, UBL), compatible with European standards and the Verifactu system.
4. Seal and Custody: We provide the layer of trust as a Qualified Provider, affixing the Qualified Electronic Seal to each invoice and ensuring its long-term certified archiving with full probative value before the Spanish Tax Agency (AEAT).

Implementing electronic invoicing in Spain doesn’t have to mean complex technical processes, months of development, or operational friction that paralyzes your sales. With the seamless integration of Tecalis’ APIs, your current ERP connects to a comprehensive trusted infrastructure, achieving full regulatory compliance and protecting your business from customer onboarding through tax settlement.

Don’t wait for deadlines and fines to come knocking at your door. Get ahead of ViDA regulations, automate your financial workflows, and turn legal compliance into your greatest competitive advantage.

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