At the end of 2024, a new Ministerial Order was published in Spain establishing the regulations for the Computerized Invoicing and Verifactuating Systems. This regulation (R.D 1007/2023) is included in the Anti-Fraud Law, and specifies a certain format and structure for the registration of invoices, and incorporates computer security elements.
The Official State Gazette has published, this April 2, the new schedule for the implementation of the Verifactu system, extending the deadline for some of the actors involved.
Calendar for companies
Corporations will have until January 1, 2026 to comply with the established requirements, while self-employed individuals and associations will have additional time until July 1, 2026.
Calendar for Computerized Invoicing Systems (SIF in Spanish)
As far as producers and marketers of Computerized Invoicing Systems (Sistemas Informáticos de Facturación – SIF in Spanish) are concerned, July 29, 2025 remains the deadline for them to be fully adapted to the Regulation.
All Verifactu are SIFs, but not all SIFs are Verifactu. This distinction is important to understand the specific obligations of each system. Also, depending on the type of system developed, they must comply with the following:
SIF not integrated with Verifactu
For SIF that are not integrated with Verifactu, it is mandatory to submit a Declaration of Responsibility. This declaration must confirm that the software complies with all technical and regulatory requirements of the regulation regarding: Integrity, Retention, Traceability, Inalterability, Legibility, Accessibility and Export of billing records.
SIF integrated with Verifactu
For the Computerized Invoicing Systems (SIF) integrated with Verifactu, in addition to the Responsible Declaration, they must have the automatic connection with the Tax Agency (AEAT) ready on the same date. This includes e-invoicing providers such as Voxel.
In the current context, it is crucial for companies to ensure that their invoicing systems comply with the established technical and regulatory requirements. Do not hesitate to contact our team to start preparing and complying with this regulation on time.
