When does the "Verifactu Regulation" apply? Has its entry into force been delayed?
On December 6, 2023, Real Decreto 1007/2023, of December 5, was published in the BOE (Spanish Official Bolletin). This decree approves the regulation establishing the requirements that computer and electronic systems must meet to support the invoicing processes of businesses and professionals, and standardizes the formats of invoice records.
This regulation establishes how invoice records generated by computer systems must comply with legal requirements for integrity, preservation, accessibility, readability, traceability, and immutability. This aims to prevent the use of "dual-use software" or "software that hides sales," as reported by the tax authorities.
The new regulation defines the format and structure of invoice records, adding specific security elements (chained hashes and electronic signatures) to ensure that the record cannot be modified after creation without a corresponding record of the modification.
This regulation (Real Decreto 1007/2023) is colloquially known as the "Reglamento verifactu".
Below, we briefly address some questions raised by businesses and those subject to the "Reglamento verifactu."
To whom does the "Verifactu Regulation" apply?
The regulations apply to all businesses and for all their operations, except for those already subject to the Immediate Information Supply (SII) system or those not obligated to issue invoices.
Does it apply to Spain?
It applies through Spain, except for territories with special tax regimes (Vizcaya, Guipúzcoa, and Álava, which already use a similar system called "Ticket Bai").
When must businesses adapt to this new system? Has the adaptation deadline been delayed?
According to the "Verifactu Regulation," in its fourth final provision (Royal Decree 1007/2023, of December 5), all obligated businesses and self-employed individuals must adapt to the regulation by July 1, 2025.
For invoicing software providers, the regulation stipulated that, once the Ministerial Order on technical development came into effect (published October 28, 2024, Orden HAC7/1177/2024), a maximum 9-month period would begin for software developers to adapt.
With the publication of this Ministerial Order, the nine-month period for manufacturers and distributors of invoicing systems for businesses and professionals to adapt their products began. The delay in the approval and publication of this Order means that the 9-month period will end after the entry into force date for users (July 1, 2025). According to the AEAT (Spanish Tax Agency), this will prevent businesses and professionals using systems supplied by these producers and distributors from meeting the July 1, 2025 deadline.
Therefore, a modification to the entry into force date of the "Verifactu Regulation" has been proposed, delaying it from the initial date. On November 4th, a document titled "prior public consultation" was published on the AEAT website by the Ministry of Finance. This document proposes modifying Royal Decree 1007/2023 (Verifactu Regulation) to postpone the entry into force until January 1, 2026, for companies, and July 1, 2026, for other users. Invoices issued by recipients or third parties subject to the SII (which already have adequate systems) would be excluded.
CONCLUSIONS: While the initial deadline for businesses to adapt to the regulations in Decree 1007/2023 ("Verifactu Regulation") was July 1, 2025, the late approval of the Ministerial Order regulating the technical specifications suggests the deadline will be extended to January 1, 2026 for companies subject to corporation tax and July 1, 2026 for other obligated entities. We will await the final publication of the modification and keep you informed.
A link to the AEAT public consultation document proposing the delay is provided: [Link to public Consulta pública texto aeat.]
