{"id":1170,"date":"2025-12-16T08:49:46","date_gmt":"2025-12-16T08:49:46","guid":{"rendered":"https:\/\/prolanz.es\/noticia-del-dia\/se-retrasa-el-verifactu"},"modified":"2026-01-07T13:06:16","modified_gmt":"2026-01-07T13:06:16","slug":"the-verifactu-is-delayed","status":"publish","type":"ultimas_noticias","link":"https:\/\/prolanz.es\/en\/noticia-del-dia\/the-verifactu-is-delayed","title":{"rendered":"Verifactu delayed"},"content":{"rendered":"

[vc_row gap=”30″][vc_column el_class=”page-custom-heading”][vc_custom_heading text=”THE “VERIFACTU“ IS DELAYED” font_container=”tag:h1|font_size:35px|text_align:center” google_fonts=”font_family:Federo%3Aregular|font_style:400%20regular%3A400%3Anormal” css=””][\/vc_column][\/vc_row][vc_row][vc_column][vc_row_inner content_placement=”middle”][vc_column_inner width=”1\/2″][vc_column_text css=””]Translation generated by AI. Access the original version<\/a>[\/vc_column_text][vc_column_text css=”.vc_custom_1766996838771{margin-bottom: 10px !important;}”]03.12.2025[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/2″][vc_column_text css=”.vc_custom_1766742210426{margin-bottom: 10px !important;}”]

<\/a><\/a><\/a><\/a><\/div><\/div><\/code>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column][vc_row_inner gap=”30″][vc_column_inner el_class=”custom-post-img” width=”2\/3″][vc_column_text css=””]<\/p>\n
\n

The new rules applicable to SIFs will not be mandatory until 2027.<\/h2>\n<\/div>\n

[\/vc_column_text][vc_column_text css=””]<\/p>\n

\"\"<\/p>\n

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:<\/p>\n

    \n
  • For corporate income tax payers, the new obligations relating to SIFs will apply from January 1, 2027 (instead of January 1, 2026).<\/li>\n
  • For all other taxpayers\u2014such as self-employed workers and taxpayers subject to Non-Resident Income Tax (IRNR)\u2014they will apply from July 1, 2027 (instead of July 1, 2026).<\/li>\n<\/ul>\n

    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:<\/p>\n

      \n
    • Verifactu systems.<\/i> One alternative is to opt for a \u201cVerifactu\u201d system, whereby every time your company issues an invoice, it will send a billing record to the tax authorities electronically.<\/li>\n
    • \u201cNo Verifactu\u201d systems.<\/i> Another option is to choose a \u201cNo Verifactu\u201d 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.<\/li>\n<\/ul>\n

      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.<\/p>\n

       <\/p>\n

      Our professionals will answer any questions you may have about the new obligations that SIFs must comply with. <\/em><\/p>\n

       <\/p>\n

       <\/p>\n

      [\/vc_column_text][\/vc_column_inner][vc_column_inner el_class=”contact-form-right” width=”1\/3″ css=”.vc_custom_1765363488332{background-color: #DCDCDC !important;border-radius: 10px !important;}”][vc_custom_heading text=”CONTACT REQUEST” font_container=”tag:h2|font_size:35px|text_align:center|line_height:30px” google_fonts=”font_family:Federo%3Aregular|font_style:400%20regular%3A400%3Anormal” css=”.vc_custom_1765283124096{margin-bottom: 30px !important;}”]\n

      \n

      <\/p>

        <\/ul><\/div>\n
        \n
        \n<\/fieldset>\n
        \n\t

        * Required fields<\/em>\n\t<\/p>\n\t

        \n\t\t
        \n\t\t\t

        \n\t\t\t

        \n\t\t
        \n\t\t\t

        \n\t\t\t

        \n\t\t
        \n\t\t\t