On 3 April 2025, the Spanish Government officially confirmed a new start date for using compliant billing systems, also known as SIF or Verifactu. Taxpayers not using the Immediate Supply of Information (SII) system now have until 1 January 2026 to comply.
Who is affected?
The updated rules apply to all taxpayers who are not under the SII system. From the new deadline, these taxpayers must issue all invoices—whether paper or electronic—using billing software that complies with SIF/Verifactu standards.
For those already using SII, the good news is they remain out of scope. This also covers cases where they issue self-invoices on behalf of suppliers who are within scope of the obligation.
Why this matters
This change is a continuation of Spain’s broader push to align its B2B e-Invoicing requirements with EU standards. The move is part of Spain’s digitalization strategy, which has been steadily progressing through a series of legal updates and EU notifications. You can read more about that in our earlier posts:
- Spain aligns B2B e-Invoicing standards with EU requirements
- Spain notifies EU Commission of B2B e-Invoicing plans
Final legislative clarity
The Royal Decree also confirms that no further legislative changes are expected for the SIF/Verifactu framework. This brings much-needed clarity to businesses as they prepare their systems for compliance.
