Royal Decree 254/2025, published in the BOE on April 2, postpones the entry into force of the Veri*Factu Regulation (RD 1007/2023) and gives companies extra leeway to update their systemsCorporate Tax payers must be ready by January 1, 2026; all other taxpayers (non-corporate self-employed individuals, income-attributing entities, foundations, etc.) will have until July 1, 2026. Those who already submit their registration books through the IRS are exempt.
The Council of Ministers has acknowledged that the late publication of the Order HAC/1177/2024 —which sets the system's technical specifications— made it impossible to reach July 1, 2025. The new schedule is intended to give suppliers and finance departments enough time to:
- Certify or replace billing software in order to guarantee the required unalterability, traceability and hash fingerprint printing.
- Generate the tax QR code and the CSV (Secure Verification Code) on each invoice.
- Enable the “Veri*Factu mode” option to upload, if desired, the invoice instantly to the AEAT.
Key dates
|
Obliged |
Deadline |
Regulatory reference |
|
Corporate Taxpayers (art. 3.1 of RD 1007/2023) |
January 1, 2026 |
|
|
Other businesspeople and professionals |
July 1, 2026 |
RD 254/2025, final provision 1st |
|
Companies in SII (online record books) |
Excluded |
Art. 62.6 RIVA; the exception is maintained |
What happens if I bill through third parties?
The decree clarifies that when the invoice is issued the client (billing by recipient) or a third Due to regulatory obligations, the exclusion of Veri*Factu is also maintained, provided that the issuer is registered with the SII.
Free AEAT application
The Tax Agency has announced that before the end of 2025 it will launch, on its electronic headquarters, a free invoicing module in Veri*Factu mode, designed for businesses with few documents per year. The mobile app is now operational compare invoices: The user scans the QR code and verifies in real time that the registration has been sent to the Treasury.
Recommendations for companies
- Mapping processes: Identify all invoice issuance points—ERP, POS, e-commerce—and assess whether they require updating or replacement.
- Request certification from the supplier: The software must output a tamper-proof event log file and comply with the official XML schema.
- Train staff: : the new case law (rectifications, copies, contingencies) requires clear internal procedures.
- Integrate with accounting and SII: avoid duplications and ensure consistency between books and Veri*Factu files.
- Review contracts with third-party billers: ensure that your solution respects the exclusion or, where appropriate, complies with the regulations.
Consequences of non-compliance
The penalties for maintaining “dual-use software” remain in place: €50,000 per year and for each non-compliant system, plus the obligation to immediately correct it. With the new deadline, the AEAT warns that there will be no additional extensions.
Conclusions for companies
Companies have a final deadline—until January 1, 2026, for corporations and until July 1, 2026, for all other companies—to implement Veri*Factu solutions. Take advantage of these months to audit your software portfolio, secure the required certification with suppliers, and train your staff: once the deadlines have passed, each invoice will be traceable and the AEAT will be able to verify it instantly.
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