he Treasury It will delay the entry into force for one new year Verifactu invoice verification system To facilitate companies’ adaptation, Treasury sources confirmed.
Prime Minister, Pedro SanchezA royal decree law announced that the Council of Ministers will approve it next Tuesday To fulfill outstanding obligations with Junts It will include an extension of the deadline for digitizing corporate invoicing processes in tax matters.
Treasury sources explained that this extension will be for one year, which means that The new Verifactu system will not be mandatory for professionals and businesses until January 1, 2027 If they are taxed in corporate tax and on July 1 for the rest.
Verifactu’s Invoice Verification System specifies that computerized invoicing systems are a must-have Create a record that cannot be modified or deleted It must be available to the IRS, either by sending the information directly or keeping it stored in secure conditions.
These new requirements are mandatory for all professionals and companies that Use billing software -With the exception of those charged with providing real-time information and residing in the Basque Country and Navarre-, it does not affect those who issue invoices manually.
These new obligations were due to come into force on January 1 next year for those who pay corporation tax, and on July 1 for the rest, but have now been postponed for a year. Sanchez also announced this The Royal Decree on the Financially Sustainable Investments Law will make city councils more flexiblewhich are those that are not counted in the expense base.
This way, city councils will have more “Ease of investing in projects that do not involve ongoing expenses”Such as “housing construction” or water management, without prejudice to its tax obligations.