The Council of Ministers has approved Royal Decree 254/2025, published in the Official State Gazette (BOE) on April 2, which modifies the deadlines for the entry into force of the Regulation governing the requirements that computer systems and programs related to electronic invoicing (VERI*FACTU) must meet.
With this amendment, the new deadlines are established as follows:
- Corporate Taxpayers: must adapt their IT systems by January 1, 2026, thus extending the initial deadline of July 1, 2025, by six months.
- Other taxpayers: including those subject to Income Tax who carry out an economic activity, Non-Resident Income Tax with a permanent establishment, and entities with attribution of income, will have until July 1, 2026, to comply with these obligations.
- Producers and marketers of invoicing software: must offer versions adapted to the new regulation by July 29, 2025, thus facilitating nine months from the entry into force of Order 1177/2024, which technically specifies these obligations. This deadline also applies to previously valid multi-year maintenance contracts.
Furthermore, the new regulations clarify that taxpayers enrolled in the Immediate Supply of Information (SII) system will be exempt from complying with the regulations when the actual issuance of invoices is carried out by the recipient or a third party under specific regulations.
This extension responds to the demands of business sectors, professional firms, and technology providers who had expressed technical and operational difficulties in adapting within the initially planned timeframes. With the approval of the Royal Decree, the Government seeks to facilitate a smoother and more orderly transition to a more secure, digital, and transparent invoicing model, without negatively impacting business operations or the quality of the software offered.
At Feliu N&I, we will continue to promptly report on any relevant legislative developments in tax and accounting matters for companies and professionals.
