The Tax Agency (AEAT) has published (through Royal Decree-Law 15/2025) a new extension of the deadline for the adaptation of the Invoicing Computer Systems (SIF) required by Royal Decree 1007/2023.
Specifically:
Companies subject to Corporate Income Tax have until January 1, 2027 to have their systems adapted.
All other obligated parties (for example, self-employed workers or other categories) have until July 1, 2027.
What does this postponement mean?
This measure provides additional breathing room for those who have not yet completed their migration to the new system: more time to plan, test and adjust. But —and this is key— the obligation remains in force. The change has not been canceled, merely deferred.
For those who had already started the process —or even completed it—, it may mean reorganizing some deadlines, but it also reaffirms the need for compliance: the regulatory framework remains active, and in 2027 the adaptation will finally be enforceable.
At Birtum we are with you: we already have it solved
At Birtum we understand what this type of obligation entails: regulatory changes, technical adaptations, system migrations, etc. That is why we have already worked to ensure that our solution is adapted to the requirements of the Royal Decree.
We are using this postponement not to relax, but to optimize and strengthen the solution: improvements, testing, more robust support.
If you have doubts about how this change affects you, we are available to help you check that your system is up to date with no surprises.
In other words: with Birtum, you can rest easy. The deadline has been extended, but compliance remains a priority and we already have it covered.
Official source: For more information, you can consult the Tax Agency’s announcement: Extension of the deadline for adapting invoicing computer systems (SIF)
