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New regulations for 2025

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Royal Decree 254/2025, of April 1, amending Royal Decree 1007/2023, of December 5, approving the Regulation establishing the requirements to be adopted by computer or electronic systems and programs that support the billing processes of entrepreneurs and professionals, and the standardization of billing record formats (RRSIF)

Royal Decree 254/2025, of April 1, aims to introduce various modifications to the Regulation approved by Royal Decree 1007/2023, of December 5, relating to its scope of application, the delegation of compliance with it, and its entry into force.

In relation to the objective scope of the standard:

  1. To clarify the exclusion from the RRSIF of those transactions that, based on the Regulation governing invoicing obligations, do not require an invoice, the reference to the specific case of operations covered by the special regime for agriculture, livestock, and fishing, the simplified regime, and the equivalence surcharge has been eliminated.

  2. Excluded operations include those operations documented by invoices issued by the recipient of the operation, or by a third party as a result of the application of mandatory regulatory provisions, when they are included in the Immediate Supply of Information ( SII ).

Furthermore, it is clarified that the responsibility for fulfilling obligations will not be limited by the fact that the invoice is actually issued by its recipient or by a third party.

Finally, a new staggered entry into force of the Regulation is regulated:

  1. Taxpayers subject to Corporate Income Tax will have their computer systems adapted to the characteristics and requirements established in the aforementioned Regulation and its implementing regulations before January 1, 2026.

  2. The rest of the taxpayers referred to in article 3.1 must have operational computer systems adapted to the characteristics and requirements established in the aforementioned Regulation and in its implementing regulations. before July 1, 2026.

  3. Producers and marketers of computer systems to which the Regulation applies must offer their products adapted to it within a maximum period of 9 months from the entry into force of the Ministerial Order (July 29, 2025). However, with regard to computer systems included in multi-year maintenance contracts contracted before this deadline, they must be adapted to the content of the Regulation before the dates indicated in the preceding paragraphs.

Real Decreto 254/2025, de 1 de abril,

por el que se modifica el Real Decreto 1007/2023, de 5 de diciembre, por el que se aprueba el Reglamento que establece los requisitos que deben adoptar los sistemas y programas informáticos o electrónicos que soporten los procesos de facturación de empresarios y profesionales, y la estandarización de formatos de los registros de facturación.