Extension of deadline for adapting invoicing systems to the Law

This Tuesday, April 1, 2025, Royal Decree 254/2025 of April 1 was published, extending the deadline established by the Regulation for the adoption of computer or electronic systems and programs that support invoicing processes.

The new deadlines for adapting to the requirements established in this Regulation are as follows:

• Taxpayers who file Corporate Income Tax are required to adapt their computer systems to the requirements established in the aforementioned Regulation BEFORE January 1, 2026.
• Taxpayers who file Personal Income Tax and who carry out economic activities, taxpayers of Non-Resident Income Tax who obtain income through a permanent establishment, and entities under the income attribution regime that carry out economic activities are required to adapt their computer systems to the requirements established in the aforementioned Regulation BEFORE July 1, 2026.