According to Royal Decree 254/2025 of April 1, the entry into force of this new obligation is extended until January 1, 2026, for taxpayers subject to Corporation Tax and until July 1, 2026, for all other obligated parties. Ministerial Order 1177/2024 had stipulated that it would take effect in July 2025.
The tax authorities have pressed the pause button. Royal Decree 254/2025, of April 1 (published in the Official State Gazette on April 2), formalizes a long-awaited extension: taxpayers will have more time to comply with the technical obligations imposed by the Veri*Factu Regulation. This regulation, it should be recalled, affects the computer systems used in invoicing processes, requiring their traceability, immutability, and alignment with standards defined by the Tax Agency.
In practical terms, the new deadlines are as follows:
- Corporate Income Tax payers: must have their systems adapted before 1 January 2026, instead of the previous 1 July 2025.
- Other taxpayers (self-employed, entities under the income attribution regime, IRNR taxpayers with a permanent establishment): their deadline will be July 1, 2026.
This revised schedule addresses an indisputable reality: the late publication of Order HAC/1177/2024 (October 17), which details the mandatory technical specifications, has affected the reasonable timeframes for technological adaptation.
It should also be noted that software producers and distributors will have nine months from the entry into force of the aforementioned Order to offer IT solutions fully compatible with the new requirements. This extends the compliance deadline to July 29, 2025, not July 1 as initially established.
Who gets left out?
The text introduces an important clarification: taxpayers integrated into the Immediate Supply of Information (SII) system remain exempt from applying the Veri*Factu Regulation when invoices are physically issued by the recipient or by a third party under mandatory regulations. This exemption is based on legal and technical logic: the traceability of transactions is already guaranteed by the SII system.
Regulatory review: Articles 4 and 6
The Royal Decree also modifies the scope of the regulation (Article 4), more precisely defining the excluded cases and eliminating redundant sections. Furthermore, Article 6 is rewritten to emphasize that the taxpayer's responsibility for the accuracy and compliance with invoicing obligations remainseven if the invoice is actually issued by another party.
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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