Spain’s tax agency has published the Royal Decree 254/2025 in the Official State Gazette (BOE) on 2 April 2025. This Decree amends Royal Decree 1007/2023 of 5 December 2024, which sets the requirements for computer systems and programs used in billing by entrepreneurs and professionals and standardises billing record formats.
The Royal Decree 254/2025 postpones the implementation of this Veri*Factu Regulation, granting taxpayers additional time to adapt their electronic invoicing (e-invoicing) systems and ensure compliance with the updated regulatory requirements, which became effective on 29 October 2024.
The Veri*Factu system is a tax reporting tool that businesses must integrate into their invoicing software to report invoices directly to the tax agency.
The extended e-invoicing software deadlines are as follows:
- 1 January 2026: Corporate income taxpayers (excluding exempt entities);
- 1 July 2026: All other taxpayers (individual income taxpayers, nonresidents with a permanent establishment (PE), or passthrough entities);
- 29 July 2025: Producers and retailers must have compliant e-invoicing systems available (nine months from 29 October 2024).
There are exceptions to the Veri*Factu system. Taxpayers managing their VAT record books through the Immediate Supply of Information (SII), whether voluntarily or not, are exempt. Similarly, it does not apply to invoices issued by the transaction recipient or a third party under the rule if they manage their record books through the SII.
This Royal Decree will enter into force on the day following its publication in the Official State Gazette.
