Verifactu is delayed again

If your company issues its invoices through a billing information system (SIF), be aware that the Tax Agency has made public an informative note stating that the entry into force of the new requirements that these systems were to comply with starting in 2027 will be postponed again. It is now expected that this entry into force will occur in October 2028.

This new delay aims to align the implementation schedules of these systems (Verifactu and non-Verifactu) with the entry into force of the mandatory electronic invoicing for companies and professionals whose annual billing does not exceed eight million euros.

This extension provides an additional margin for your company to adequately adapt to the new technical and operational requirements of the SIF and choose the type of system that best suits its needs. In this regard, please remember that:

• Verifactu Systems. One alternative is to opt for a Verifactu system, with which every time your company issues an invoice, it will send a billing record to the Tax Agency electronically.

• Non-Verifactu Systems. Another option is to choose a Non-Verifactu system, which will not automatically send these records but must meet more technical requirements to ensure the integrity and unalterability of the data. For example, in this SIF modality, all records must be electronically signed.

In any case, please note that this information originates from an informative note and that the regulation establishing the extension of this entry into force is pending publication in the BOE.