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When a landlord re-invoices utility costs or taxes to a tenant, questions often arise about VAT and withholdings: should VAT be applied to water or electricity? Are they part of the rental base? Does it depend on whether it is a residential property or commercial premises?

When a company has an unpaid debt, it often recovers the VAT charged and records a tax-deductible impairment in corporation tax.

According to news published today, 2 December 2025, the Government, in a decision approved by the Council of Ministers through a decree-law, has decided to postpone the mandatory implementation of VERI*FACTU for companies and self-employed workers for another year.

Complete this guide on Veri*factu and invoicing regulations with Part 1, where we answer questions about obligations, compatible programmes and managing errors or duplicates.

Form 232 is an informative declaration that some companies are required to submit during the month of November, provided that in the previous year they carried out certain related-party transactions or transactions with persons or entities located in tax havens.

During the webinar on 4 November, some questions remained unanswered, particularly in relation to Veri*factu, Computerised Invoicing Systems (SIF) and the various invoicing programmes available on the market.

That is why we have prepared this Part 1, where you will find clear, practical and up-to-date answers on the main obligations, compatible programmes, simplified invoicing, the use of AEAT software and the management of errors or duplicates.

On 4 November, our tax and accounting team organised a webinar dedicated to the new Computerised Invoicing System (SIF) and Verifactu, a session that brought together numerous professionals interested in understanding how this regulation will impact their day-to-day work.