El Consejo de Ministros ha aprobado hoy un Real decreto ley que, entre otras medidas, prorroga la entrada en vigor del nuevo sistema de facturación VERI*FACTU hasta el 2027 y no deberá aplicarse el 1 de enero de 2026, como estaba previsto inicialmente para los contribuyentes del Impuesto sobre Sociedades y antes del 1 de julio del mismo año para empresarios y profesionales con actividad económica en el IRPF.
La nueva normativa sobre sistemas informáticos de facturación (SIF), conocida como Verifactu, será obligatoria partir del 1 de enero de 2026 para sociedades y del 1 de julio siguiente para autónomos y empresas individuales
Entre las novedades regulatorias encontramos por un lado los nuevos requisitos de los programas de facturación y por otro la factura electrónica.
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