If your company issues its invoices through an Invoicing Software System (SIF), be aware that today, December 3, 2025, a royal decree-law has been published postponing the entry into force of the new requirements that such systems were supposed to comply with starting next year to avoid double accounting and fight against tax fraud:

• For Corporate Income Tax taxpayers, the new obligations related to SIFs will apply from January 1, 2027 (instead of January 1, 2026).
• For other taxpayers - such as self-employed individuals and Non-Resident Income Tax (IRNR) taxpayers - they will apply from July 1, 2027 (instead of July 1, 2026).

This extension provides an additional margin for your company to properly adapt to the new technical and operational requirements of SIFs and choose the type of system that best suits you. For these purposes, remember that:

• Verifactu Systems. An alternative is to opt for a "Verifactu" system, with which every time your company issues an invoice, it will send an electronic billing record to the Tax Agency.
• Non-Verifactu Systems. Another option is to choose a "Non-Verifactu" system, which will not automatically send these records, but must comply with more technical requirements to ensure the integrity and unalterability of the data. For example, in this SIF modality, all records must be electronically signed.

In any case, please note that this regulatory change, having been introduced by means of a royal decree-law, must be voted on and validated or repealed by the Congress of Deputies within a period of 30 days.

 

Our professionals will address any questions you may have regarding the new obligations that SIFs must comply with.