Today the Spanish Government approved a Royal Decree and made official the new date from which taxpayers, that are not using SII, will be required to issue all their invoices (paper or electronic) using a compliant billing system (also known as SIF/Verifactu). The new date, as expected, is 1 January 2026
The previous date for this requirement was 1 July 2025, however, due to the delay on the publication of this Ministerial Order with the technical details, the Government decided to push this deadline amending the Royal Decree 1007/2023 on billing software requirements.
The Royal Decree also clarifies that taxpayers using SII are out of the scope of this requirements even when they issue self-invoices on behalf of a supplier that is under the scope of this obligation.
No more legislative changes are expected for the SIF/Verifactu requirements.
For more information about this requirement visit our blog.
