As published in the Official State Gazette of 3 December by means of a Royal Decree-Law, the deadlines for the entry into force of the invoicing software regulations are delayed until 2027. Therefore, let’s review how it looks:

INVOICING SOFTWARE:

  • Definition: These are the computer tools that allow you to create, send and manage invoices and that, from the entry into force, must meet a series of mandatory requirements. This will cause all issued invoices and receipts to carry a QR code included in the invoice.
  • Entry into force:
    • January 1, 2026, 2027: All societies must have adapted software
    • July 1 , 2026, 2027: All freelancers must have the software adapted.

VERIFIED:

  • Definition: It is the new system that allows all invoices and tickets issued to be declared immediately to the Treasury.
  • Entry into force: As before, it is voluntary.

GESTINGRAL REMEMBERS and RECOMMENDS:

  • It should be remembered that all software providers are obliged by regulation to adapt their billing program if they update it or if they market it to a new customer since July 2025. For both companies and self-employed workers who have already adapted their invoicing software, it will be difficult for them to revert to a previous version without the supplier failing to comply with the regulations.
  • If you have already adapted the software to the new regulations, the recommendation is to keep this new software updated, either by opting for the Verifactu mode (with immediate shipping) or the Non-Verififactu mode (without immediate delivery).