The Official State Gazette of 3 December 2025 (BOE-A-2025-24446) has published Real Decree 15/2025, of 2 December, which introduces significant amendments to the adaptation of billing software and systems to the requirements of the Verifactu Regulation.

The main development establishes that the companies and professionals affected now have an extended deadline of either 1 January or 1 July 2027, as applicable, to comply with the regulations.

Our latest RSM Alert contains a detailed analysis of this extension and its implications.

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RSM ALERT