Royal Decree 254/2025, of April 1, is published in the Official State Gazette of April 2, which modifies Royal Decree 1007/2023, of December 5, which approves the Regulation establishing the requirements that must be adopted by computer or electronic systems and programs that support the billing processes of entrepreneurs and professionals, and the standardization of billing record formats.

The main amendment to this Royal Decree is the extension until 1 January 2026, compared to the initially planned date of 1 July 2025, of the deadline for compliance with the obligations set out in the regulation and its implementing regulations, for the taxpayers referred to in Article 3.1.a) thereof (Corporation Tax payers). For the rest of the taxpayers, the deadline for its application is set for July 1, 2026, to facilitate their adaptation, since they are not subject to the same obligations as the previous taxpayers, which could determine the non-regular use of computer systems.