Extension of the deadline for the entry into force of Veri*factu

Royal Decree-Law 15/2025 of 2 December has approved the extension of the deadline for the entry into force of the legislation governing the requirements imposed by the regulations on computerised invoicing systems (“Veri*factu”).

Consequently, for those required to use these systems, the new implementation schedule is as follows:

For legal entities liable for Corporation Tax, the deadline is extended to 1 January 2027.

For all other taxpayers, this deadline is extended to 1 July 2027.

In the case of producers and distributors, the nine-month deadline from the entry into force of Ministerial Order HAC/1177/2024 remains in place, without prejudice to the mandatory adaptation before the new deadlines.