Verifactu Fiscalization Obligatory in Spain Finally Postponed?

The Spanish Council of Ministers has approved a Royal Decree that delays the general implementation of the VeriFactu certified billing system to January 1, 2026, while keeping the July 29, 2025 deadline for POS software providers. It also exempts companies using the Immediate Supply of Information (SII) for self-billing from VeriFactu requirements. The decree is published today in the Official State Gazette (BOE), offering clarity after months of uncertainty.

According to public insights, the Spanish Council of Ministers has approved a Royal Decree that extends the implementation deadline for the Verifactu certified billing system and introduces exemptions for companies using the Immediate Supply of Information (SII) in cases of self-billing. This decision brings clarity to businesses after months of uncertainty.

The new regulation postpones the entry into force of VeriFactu until January 1, 2026, for general taxpayers. This extension provides additional time for businesses to adapt their systems to meet compliance requirements, but the deadline for POS SW providers (29^th July 2025) remains changed.

SII Exemptions: Companies already reporting through SII and engaging in self-billing or billing on behalf of third parties are excluded from the VeriFactu obligations, simplifying compliance for these entities.