Tax Digitization
The General Council of Administrative Managers has requested the Government to review the implementation of VERI*FACTU and electronic invoicing. The organization is calling for proportionate regulation based on tax risk to prevent new technological obligations from stifling the self-employed and micro-enterprises.
'One size fits all' in a business network of micro-enterprises
El Consejo General de los Colegios de Gestores Administrativos de España has formally requested to Gobierno an urgent review of the system's implementation VERI*FACTU and of the future electronic invoice mandatory. From MadridThe professional group is calling for these regulations to be adapted to the actual size of self-employed workers and micro-enterprises, introducing criteria of proportionality y fiscal risk to prevent small businesses from taking on disproportionate technological obligations that are unrelated to their daily operations.
The Gestores Administrativos They point out that 99,8% of Spanish businesses are small and medium-sized enterprises (SMEs), where the structure is extremely lean. In most cases, the business owner simultaneously assumes multiple roles, from management to regulatory compliance. They warn that each new regulatory requirement takes away valuable time that could be spent on productive activities such as sales, customer service, or job creation.
"Technology now allows us to understand the reality of each taxpayer much better. If the Administration has enough information to identify different levels of risk, it becomes difficult to justify why a small bar, a hairdresser, a self-employed person, or a multinational corporation should bear practically the same administrative obligations," he points out. Fernando Jesús Santiago, Chairman of the Consejo GeneralThe group clarifies that it does not question digitalization or measures against tax fraud, but rather defends a smart regulation that replaces the rigid "one size fits all" model with one that differentiates risk profiles.
| Obligated Collective | Deadline |
|---|---|
| Companies that file Corporate Income Tax returns | January 1, 2027 |
| Self-employed and other obligated parties | July 1, 2027 |
Standing obligations for exceptional operations: two practical cases
To demonstrate this lack of proportionality, the Consejo General It refers to the Informer himself of the Agencia TributariaThe roadmap the tax authorities offer taxpayers reveals how a small business can be forced to shoulder heavy, permanent technological burdens due to a completely exceptional event. For example, a small bar that usually only issues simplified receipts might be forced to adapt its entire invoicing system simply because a company holds a business lunch and requests a full invoice. Similarly, a hair salon would find itself in the same situation if a production company requires an invoice to justify a makeover for its employees.
According to Gestores AdministrativosThese extraordinary operations do not modify the business's tax risk, but they do trigger permanent technological obligations. "The regulations should target fraud where it exists, not create new burdens for those who have been correctly fulfilling their obligations for years," he emphasizes. Fernando Jesús SantiagoThis difficulty is compounded by the timing of two major reforms, VERI*FACTU and electronic invoicing, whose cumulative effect on SMEs has not been jointly assessed by the Gobierno.
Proposals for smart and proportionate regulation
Faced with this situation, the Consejo General has submitted a technical report and proposed three main actions. First, they request introduce objective criteria in the regulations that take into account the size of the company, its compliance history, and its actual level of tax risk. Secondly, they propose apply selective exemptions, using the legal power that the Ministers have Hacienda and Economía to exempt certain taxpayers and avoid disrupting specific sectors. Finally, they demand the implementation of a joint impact study on the cumulative effect of both reforms before their final implementation.
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