The entry into force of the Veri*Factu Regulation (Royal Decree 1007\/2023 of December 5) was initially scheduled for 2026 for users of Billing Software Systems (SIF) when issuing invoices.<\/p>\n\n\n\n
However, Royal Decree-Law 15\/2025, approved on December 2, 2025, postpones its implementation until 2027, without altering the substantive content or scope of application of the regulation. Specifically, Corporate Income Tax payers must comply with the regulation by January 1, 2027, while other users (Personal Income Tax payers engaged in economic activities and Non-Resident Income Tax payers operating through Permanent Establishments) must comply by July 1, 2027.<\/p>\n\n\n\n
It is important to note that this Royal Decree-Law requires ratification by the Spanish Congress within 30 days of its approval.<\/p>\n\n\n\n
Furthermore, since the Veri*Factu Regulation excludes taxpayers under the Immediate Supply of Information (SII) regime, many have opted into this regime prior to January 1, 2026. It should be noted that, under current legislation, this choice cannot be reversed, as the regime must be applied for a full calendar year. Nevertheless, attention should be paid to any potential legislative changes that may allow for reversal or to the evaluation of alternative options.<\/p>\n\n\n\n