Spain officially extends Veri*factu compliance deadlines for taxpayers using a two-phased approach

Royal Decree 254/2025, published on April 2, 2025, extends compliance deadlines for corporate taxpayers to January 1, 2026, and for all other taxpayers to July 1, 2026, while software producers and vendors must still comply by July 1, 2025, although those under multi-year maintenance contracts now have until January 1, 2026.
The extensions are due to the complexities involved in drafting and approving regulations and the late publication of Ministerial Order HAC/1177/2024, which outlines the technical specifications related to Royal Decree 1007/2023.
Taxpayers using the Immediate Information Supply (SII) system for VAT record-keeping are exempt from the new Veri*factu requirements, as their systems are deemed sufficient; the regulation aims to standardize invoicing processes and enhance transparency in business transactions.