Last week, the Spanish government published the new Royal Decree 254/2025. The decree changes the date from which the software systems used by companies and freelancers must comply with the VERI*FACTU regulation.
From January 1, 2026, taxpayers subject to corporate income tax must use accounting systems that comply with the regulation, and other taxpayers mentioned in Article 3.1 of Royal Decree 1007/2023 must use accounting systems that comply with the regulation from July 1, 2026.
For manufacturers of billing systems, the nine-month period from the entry into force of the ministerial ordinance (29.10.2024), which defines the technical requirements for billing systems, continues to apply. This means that manufacturers of billing systems must have adapted their applications to the requirements by 29.07.2025 at the latest. This means that from the cut-off date of July 29, 2025, POS manufacturers will no longer be allowed to sell any NEW systems that do not comply with the VERIF*FACTU regulations. For existing maintenance contracts between manufacturers of accounting systems and taxable companies, the deadlines are 01.01.2026 and 01.07.2026 respectively. If there is no maintenance contract, the deadline is 29.10.2024.