Spain–SIF/Veri*Factu Start Date Postponed to January 1, 2026

1. Royal Decree Confirms Postponement and Clarifies Scope of Application 

On 3 April 2025, the Spanish Government published a Royal Decree that officially postpones the mandatory start date for the SIF/Veri*Factu invoicing system to 1 January 2026. The original go-live date of 1 July 2025 was delayed due to the late publication of the accompanying Ministerial Order detailing the technical specifications. 

2.  Who Is Affected by SIF/Veri*Factu? 

The new requirement applies to all taxpayers who are not using the Suministro Inmediato de Información (SII – Immediate Supply of Information) system. These taxpayers must issue all invoices—paper or electronic—using billing software that complies with the standards defined in Royal Decree 1007/2023. 

3. SII Users Explicitly Excluded 

The decree also clarifies that SII users are exempt from SIF/Veri*Factu obligations—even when issuing self-billed invoices on behalf of suppliers who fall under the new rules. This eliminates prior ambiguity surrounding hybrid invoicing scenarios. 

4. No Further Changes Expected 

The government confirmed that no additional legislative changes are planned. Businesses should proceed with implementation efforts based on the 1 January 2026 compliance deadline.