E-commerce Facing a Regulatory Storm: Taxation, Accessibility and Urgent Adaptation

E-commerce is experiencing a real shake-up with the imminent entry into force of a raft of regulations that will redefine the rules of the game for digital businesses. The combination of new fiscal, tax and accessibility requirements puts the sector in a race against time to adapt its systems and processes.

Entry into force of the VeriFactu system

One of the most significant changes is the mandatory implementation of the VeriFactu system, scheduled for 1 July 2025, within the framework of Royal Decree 1007/2023. This regulation affects all companies that must keep invoicing books, which must guarantee the integrity, traceability and non-alterability of their records. It also establishes the obligation to communicate this data to the Tax Agency in real or deferred time.

Isaac Bosch, CEO of eComm360, a company specialising in e-commerce solutions, points out that this new scenario requires an immediate update of invoicing systems and recommends that companies review their internal processes, evaluate compatible technological tools and train their teams in the new digital invoicing model.

Specialised tax management systems

This is in addition to a new excise tax on tobacco products and liquids containing nicotine, introduced by Law 15/2023. This measure requires retailers to have tax management systems capable of correctly identifying and applying different tax categories, depending on the volume and nicotine concentration of the product.

Bosch emphasises that ‘The key to complying with this regulation without affecting business operations is to implement an appropriate classification system for products, ensure that you have up-to-date software for automatic tax calculation and keep detailed records of batches and tax categories’.

Redesigning digital environments

In parallel, the implementation of Directive (EU) 2019/882, which will oblige companies’ digital interfaces to comply with WCAG 2.1 level AA standards from June 2025, is approaching. This means redesigning digital environments to improve navigation, compatibility with assistive technologies and visual accessibility.

The confluence of these new tax, fiscal and accessibility requirements poses an unprecedented challenge for e-commerce. Beyond innovation and growth, the priority will now be to comply with an increasingly stringent regulatory environment. Companies that anticipate and adapt quickly will not only avoid penalties, but will also be better positioned to compete in a changing marketplace.