THE "VERIFACTU" IS DELAYED

If your company issues invoices through a computerized invoicing system (SIF), please note that today, December 3, 2025, a royal decree-law has been published postponing the entry into force of the new requirements that these systems were to comply with starting next year to prevent double accounting and combat tax fraud:

• For corporate income tax payers, the new obligations relating to SIFs will apply from January 1, 2027 (instead of January 1, 2026).
• For all other taxpayers—such as self-employed workers and taxpayers subject to Non-Resident Income Tax (IRNR)—they will apply from July 1, 2027 (instead of July 1, 2026).

This extension provides additional time for your company to adapt appropriately to the new technical and operational requirements of the SIFs and choose the type of system that best suits your needs. For these purposes, remember that:

• Verifactu systems. One alternative is to opt for a “Verifactu” system, whereby every time your company issues an invoice, it will send a billing record to the tax authorities electronically.
• “No Verifactu” systems. Another option is to choose a “No Verifactu” system, which will not automatically send these records, but must meet more technical requirements to ensure the integrity and inalterability of the data. For example, in this type of SIF, all records must be signed electronically.

In any case, please note that this regulatory change, having been introduced by royal decree-law, must be put to a vote and validated or repealed by the Congress of Deputies within 30 days.

Our professionals will answer any questions you may have about the new obligations that SIFs must comply with.