The approval of the Royal Decree-Law postponing the mandatory implementation of Computerised Invoicing Systems (SIF) until 2027 has introduced a decisive shift in a process that had been causing tension in the business community for months. This is not a minor postponement or just another technical note: it is a change of pace that forces a reinterpretation of the timetable, priorities and approach with which companies and self-employed workers were tackling the transition to a billing model that is profoundly different from the current one.
Until now, the situation was clear. Law 11/2021 established that all companies must operate with an adapted SIF from 1 January 2026, and that entrepreneurs and professionals subject to personal income tax must comply with this requirement from 1 July 2026. Although joining Veri*factu was voluntary, the use of the certified SIF was a full obligation, with a direct impact on tax compliance.
The reality before the change: companies working against the clock
This prospect had triggered a rapid—and in many cases costly—process of adaptation. Companies of all sizes were purchasing software, reviewing workflows, integrating tools with their accounting systems, updating internal procedures, and even forming specific teams to manage the imminent technological transition.
IT providers, for their part, were working at an unprecedented pace to adapt their solutions to the technical requirements of the future SIF Regulation, which was expected to be published imminently. The professional community was moving forward with the feeling that it was preparing “in the dark”, but aware that the 2026 deadline left no room for delay.
The actual scope of the extension
The approved extension introduces a pause that, far from deactivating the planned transformation, redefines it. The Royal Decree-Law does not establish a definitive regulatory timetable – which will continue to depend on the approval of the future Regulation – but it does set a minimum limit: the obligation cannot be enforced before 2027.
This delay completely alters the landscape. On the one hand, it alleviates immediate pressure. But on the other, it opens the door to a known risk: that some companies will interpret this pause as an invitation to postpone strategic decisions.
The postponement buys time, but does not reduce the complexity of the project. Implementing an SIF does not mean installing software, but rather reviewing the entire architecture of the invoicing process: numbering, record integrity, cryptographic chains, traceability, storage, approval circuits and accounting reconciliation.
Added to this circumstance is an element that should not be overlooked: the Royal Decree-Law must be ratified by the Congress of Deputies within thirty working days of its enactment. Although the reasonable expectation is that the Chamber will endorse the extension—given the technical and operational pressure faced by companies and suppliers—the parliamentary process remains mandatory. Until this validation takes place, the situation is not completely settled, although the direction set by the Government points unequivocally towards mandatory implementation from 2027 onwards.
2026 must not become a lost year: it is a pivotal year.
Experience in technological transformation projects shows that successful implementations require testing phases, operational adjustments and progressive training. Therefore, if 2025 was the year of urgency, 2026 must become the year of strategic preparation.
A period during which companies may:
- Test your systems.
- Debug errors,
- Verify the integrity of records,
- Examine compatibility with your current systems,
- Train staff calmly.
This intelligent use of time will mark the difference between organisations that reach 2027 with a mature system and those that face change with improvisation and unnecessary risks.
Where does Veri*factu fit into this new scenario?
Although Veri*factu remains a voluntary system, its role is not diminished. Many companies will choose to join early in order to familiarise themselves with the automatic submission of records to the AEAT. This dynamic not only reinforces transparency, but also streamlines internal audits, income reconciliations and tax controls, making it a useful tool beyond compliance.
How we support companies in this transition
At Godia Tax Advisors, we have been working for months with companies that began the adaptation process early. We are familiar with every critical point in the process: from document review to technical integration, including training the administrative team.
That is why we have invested in our own SIF/Veri*factu-certified platform, designed to operate securely, with integrity and traceability, without forcing customers to replace their current systems. Our goal is not only to offer software, but also to accompany a technological transition with a direct impact on compliance and internal organisation.
Conclusion: a pause that must be turned into an advantage
The postponement of the requirement until 2027 does not represent a change of direction, but rather a realistic adjustment to the pace that companies can manage. The transformation remains inevitable. What has changed is the opportunity to do it properly.
The key is no longer urgency, but strategy. And the organisations that understand this difference will be the ones entering 2027 with robust systems, trained teams and refined processes.