The mandatory implementation of the SIF for certain taxpayers from 2026 reinforces the AEAT’s control over invoicing processes and poses new legal and technical challenges in the management and modification of invoices.
The recent regulation on electronic invoicing in Spain marks a significant change in the management of tax information. From 2026, most taxpayers will be obliged to use Computerised Invoicing Systems (SIF), which must comply with strict traceability, security and data integrity requirements. This article offers a clear and rigorous overview of the new systems, their differences compared to traditional electronic invoicing and the Immediate Supply of Information (SII), as well as their legal and operational implications for companies and professionals.
Consult the main new features and information of interest at the following link: