VeriFactu Regulation Extension: New Deadlines and Checklist for Your Company
The tax authorities have pressed the pause button for Spanish companies with the recent publication of Royal Decree 254/2025, dated April 1st, which extends the entry into force of the VeriFactu Regulation. This regulation affects invoicing IT systems, requiring invoices to be traceable, tamper-proof, and aligned with the technical standards set by the Tax Agency.
The extension responds to the late publication of Ministerial Order 1177/2024, which regulates the technical details and initially set the deadline for July 2025. Now, the new deadlines give taxpayers more time to adapt their systems without risking non-compliance.
In this article, we explain what this extension means, who is affected, what exemptions exist, and provide a practical checklist to help your company meet the new requirements smoothly.
What is the VeriFactu Regulation and why is it important?
The VeriFactu Regulation governs the IT systems used in invoicing processes to ensure that invoices are:
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Traceable: Each invoice must be trackable throughout its lifecycle.
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Tamper-proof: Invoices cannot be altered once issued.
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Compliant with technical standards: They must meet the specifications established by the Tax Agency.
The main goal is to combat tax fraud and ensure transparency in invoice issuance and management. This means invoicing systems must have technological mechanisms guaranteeing these conditions.
This regulation is especially relevant for companies, freelancers, and entities issuing invoices, as non-compliance may lead to financial penalties and legal issues.
New deadlines after the extension: when must your system be ready?
Ministerial Order 1177/2024, published on October 17, 2024, initially set the obligation to adapt invoicing systems for July 2025. However, the late publication made timely technological adaptation difficult.
Therefore, Royal Decree 254/2025 has extended the deadlines as follows:
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Corporate Income Tax payers: must have their systems adapted by January 1, 2026 (instead of July 1, 2025).
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Other taxpayers (self-employed, entities under income attribution regimes, non-resident taxpayers with permanent establishments): deadline is July 1, 2026.
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Software producers and vendors: have until July 29, 2025 to provide compliant solutions.
This extension allows companies and software providers reasonable time to meet technical requirements without disrupting daily operations.
Who is exempt from the VeriFactu Regulation?
The Royal Decree clarifies that taxpayers integrated into the Immediate Information Supply (SII) system are exempt from applying the VeriFactu Regulation when invoices are materially issued by the recipient or a third party under mandatory regulations.
This exemption is grounded in the legal and technical rationale that SII already guarantees operation traceability through its direct and near-real-time communication with the Tax Agency.
Key regulatory changes: Articles 4 and 6 of the Royal Decree
The Royal Decree 254/2025 also modifies important aspects of the VeriFactu Regulation, especially Articles 4 and 6:
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Article 4: redefines the scope of the regulation, more precisely delimiting excluded cases and removing redundant sections following regulatory evolution.
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Article 6: stresses that the taxpayer remains responsible for the accuracy and compliance of invoicing obligations, even if the invoice is materially issued by another party. This means that delegation of invoice issuance does not remove your liability.
These changes aim to clarify obligations and responsibilities to avoid misinterpretations or legal gaps.
Checklist to prepare your company for the VeriFactu Regulation extension
To help you comply with this new obligation, here is a practical checklist you can implement:
1. Review and update your invoicing system
Verify that your software meets traceability, tamper-proof, and technical standard requirements. Consult your provider to confirm the solution is updated or in the process.
2. Plan adaptation according to your tax profile
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Corporate Income Tax payers: deadline January 1, 2026.
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Self-employed, income attribution entities, non-resident taxpayers with permanent establishments: deadline July 1, 2026.
3. Contact your software provider
Ensure your provider can deliver a compliant solution before July 29, 2025.
4. Evaluate if you qualify for the SII exemption
If you invoice under SII and invoices are issued materially by the recipient or a third party, check if you are exempt.
5. Update internal procedures
Train your team on new requirements and document invoice issuance, storage, and management processes.
6. Maintain clear tax responsibility
Remember that the taxpayer is always responsible for invoice accuracy and compliance, even if issuance is delegated.
7. Consult your tax and legal advisors
For any doubts or personalized support, contact experts to ensure risk-free compliance.
Practical case: risks of not adapting your system on time
Imagine your company is subject to Corporate Income Tax and fails to adapt your system before January 1, 2026. Consequences may include:
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Inability to issue valid invoices under current regulations.
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Financial penalties for non-compliance.
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Issues during tax audits and reviews.
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Loss of trust from clients and suppliers due to invalid or non-traceable invoices.
Anticipating adaptation is key to avoiding these risks and maintaining smooth operations.
Frequently Asked Questions about the VeriFactu Regulation extension
What if my software provider is not ready on time?
You should request a responsible declaration and, if necessary, seek alternative certified solutions to meet deadlines.
Does the extension affect mandatory electronic invoicing?
No, electronic invoicing obligations remain unchanged, but VeriFactu adds additional technical requirements to comply with.
What if I use SII?
If invoices are materially issued by the recipient or a third party under SII, you are exempt from applying VeriFactu for those operations.
Conclusion
The VeriFactu Regulation extension offers Spanish companies a valuable opportunity to adapt their invoicing systems with certainty and without rush. At VASALTO, we manage the mandatory so you can focus on what matters most. If you have questions about how this regulation affects your company, don’t hesitate to contact us for personalized advice and support.