INFORMATION NOTE: Extension of the deadline for adapting the computerized billing systems (SIF)

In accordance with the amendment introduced by Royal Decree-Law 15/2025, of December 2, the deadline for taxpayers to adapt their computer billing systems (SIF) to the requirements of the Regulation of computer billing systems (RRSIF) is extended.

Based on the new deadlines approved, entities that file Corporate Income Tax returns must have their SIF systems adapted before January 1, 2027. The rest of the taxpayers, before July 1, 2027.

The period prior to the respective dates is a testing period, during which it will be possible to stop sending test records with a VERI*FACTU SIF and use other SIFs to invoice, until the deadline for having the systems adapted to the requirements established in the RRSIF.

For more information, please see the frequently asked question: "Is a company that chooses to use the VERI*FACTU computer system during the trial period required to remain on said system until the end of the calendar year?" General issues: object.