Royal Decree 254/2025 of 1 April 2025: Delay in the Entry into Force of the Veri*factu System

In relation to the implementation of the new Veri*factu System, and as previously anticipated, Royal Decree 254/2025, published on 2 April 2025 in the Official State Gazette (BOE), delays the entry into force of the Veri*factu Regulation, providing taxpayers with additional time to adjust their invoicing systems to comply with the new regulatory requirements. The new deadlines are as follows:

• January 1, 2026: For corporate taxpayers, who must have their invoicing systems fully adapted to meet the regulation's requirements. The initial deadline was 1 July 2025.
• July 1, 2026: For all other taxpayers, including personal income taxpayers, non-resident income taxpayers who obtain income through a permanent establishment and entities subject to income attribution.
• July 29,2025: For manufacturers and vendors of computer systems, who must ensure that their products comply with the new regulatory standards. This date remains unchanged.

As a result, both corporate taxpayers and self-employed taxpayers now have a longer period to adapt their invoicing software to meet the regulatory requirements. However, from Baker Tilly, we recommend working on this adaptation with your software providers to ensure a smooth transition.

In addition, the Tax Agency plans to offer a free software application, designed mainly for self-employed and small businesses, to facilitate the issuance of invoices in accordance with the Veri*factu System. This software will be available on the Tax Agency's electronic platform as of July 29, 2025.

What is the Veri*factu system? We remind you that…

The Veri*factu system is a tax reporting system that companies must integrate into their invoicing software, ensuring that invoices are immediately reported to the Tax Agency. This software must be certified through a responsible declaration and must guarantee the integrity, traceability and unalterability of the records. 

It is important to note that there are exceptions to the Veri*factu system. For instance, taxpayers who manage their VAT record books through the Immediate Supply of Information (SII), whether voluntarily or compulsorily, are exempt from this system. Likewise, it will not be applicable in the case of invoices issued by the recipient of the transaction or by a third party because of the application of the rule, if they manage their record books through the SII.

We would also like to emphasize that the Veri*factu system should not be confused with e-invoicing. These are different regulations, promoted by different authorities and with different specific objectives. As of today, we are awaiting the approval of the regulatory development for the new electronic invoicing obligation, which will provide further details on its application. 

Baker Tilly will continue to keep you informed of any updates related to these regulations.