The IRIS has set a date for SMEs and self-employed persons who generate less than 6 million euros to immediately share their turnover with the tax authorities. The Ministry of Finance plans to implement this obligation gradually. Thus, companies will begin sending their invoices to the Tax Agency from January 1, 2026, while the self-employed will do so from July 1, 2026.
This measure arises from the Law against tax fraud of 2021 and aims to prevent tax evasion and combat the underground economy.
The Ministry has submitted for public consultation a modification of the Royal Decree of December 2023, which established the requirements that must be met by the computer systems that SMEs and self-employed workers must use to send their invoices to the administration. According to this rule, companies that develop these programs would have a period of nine months, after the publication of the ministerial order with the necessary specifications, to implement them, and must begin sending their invoices no later than July 1, 2025.
However, the ministerial order was not issued until October 28, which has led the IRIS to extend the deadlines and give IT companies additional time until July 29, 2025 to adapt, thus postponing the obligation until 2026.