The Ministry of Finance, through Royal Decree 254/2025, of April 1, has modified the Verifactu Regulation, previously approved by Royal Decree 1007/2023, of December 5. The main new feature is the extension of the deadlines for companies and self-employed to adapt to the new electronic invoicing systems.
The Verifactu system establishes the obligation to issue electronic invoices using software that complies with the technical and security requirements defined by the regulations. This measure is part of the strategy against tax fraud and seeks to guarantee the integrity, traceability and authenticity of the invoicing records.
New application deadlines
With the entry into force of Royal Decree 254/2025, the following deadlines are established for the mandatory adoption of the Verifactu system:
- Companies (legal entities): they must adopt the system as of January 1, 2026
- Self-employed (individuals): they will be obliged to apply it as from July 1, 2026.
These deadlines apply to all taxpayers, and also affect developers and suppliers of invoicing software.
Deadline for software developers and suppliers
Software providers wishing to offer solutions compatible with the Verifactu system can prepare themselves until July 29, 2025. This margin allows them to adapt their products and ensure that they meet the required standards before final implementation.
Recommendations and consequences of non-compliance
The extended timetable gives companies and self-employed additional time to review and update their billing systems, ensuring compliance by 2026. However, non-compliance with the Verifactu system can lead to significant financial penalties.
In addition, using non-compliant software can result in invoices issued being invalid for tax purposes, with the risk of being rejected by the tax authorities in the event of an inspection, which could have serious financial consequences.
Mandatory preparation for 2026
Companies and self-employed professionals are recommended to start the technological adaptation process as soon as possible, since from 2026 the application of the system will be mandatory and no further extensions will be contemplated.
