2025 is an important transition year for the compliance with time registration and the adaptation of billing systems. Working time control has ceased to be a simple 'document for inspection' and has become a daily management tool that affects all types of companies and mixed workforces (in-person, hybrid or remote). If you have not yet normalized the digital signingit is advisable to review the reference regulations—the lhey of digital signing— and implement a system that records the beginning and end of the day, counts ordinary and overtime hours, and stores the data for four years.
In parallel, the Anti-Fraud Law 11/2021 tightened controls on the use of cash and, above all, on the billing software: calling is prohibited “dual-use software” and only solutions that guarantee integrity, traceability and unalterability of records can be used. This law is the axis of the changes that will arrive between 2025 and 2026 (VERI*FACTU and new reporting obligations), so it is advisable to audit your tools now.
Mandatory signing: what it requires and how to comply in 2025
He day record is mandatory for all companies and all workersregardless of the type of contract or work model. Has to note the actual time of entry and exitreflect overtime and its compensationand be available for the workforce, their representation and the Labor Inspection. In 2025, the Administration's focus is on digitize this control (with reliable and accessible systems) and in reinforcing the traceability of data, especially in teleworking and part-time.
On a practical level, choose a digital clocking system that includes secure identification, real-time registration, the possibility of auditing and alerts for excessive working hours. Trains middle managers and employees, normalize breaks and documents protocols disconnection to avoid incidents. An effective registration system not only reduces the risk of sanctions, but also facilitates transparent management of shifts and overtime.
Anti-Fraud Law 11/2021: cash, software and VERI*FACTU
The law 11/2021 set the general limit of cash payments at 1,000 euros when a businessman or professional intervenes and reinforced control over the “dual-use software”. Since then, billing programs must prevent alterations and generate traces verifiable. In this context it is framed VERI*FACTUthe AEAT's verifiable billing system, which will begin to be required from 2026 with different milestones depending on the type of taxpayer. If you haven't already, plan migration to approved software and review your invoice issuance and maintenance flows.
Create and Grow Law: electronic invoice and deadlines
The Create and Grow Law will make mandatory B2B electronic invoice in a staggered manner: first to larger companies and then for SMEs and the self-employed, once their final regulations are published and come into force. Although the schedule depends on that fine print, 2025 is the year to prepare the change: validate that your ERP (enterprise resource planning system) generates and exchanges electronic invoices in recognized formats, defines archive policies and check the interoperability with clients and suppliers.
Preparing today avoids rushing tomorrow
The combination of mandatory digital signing, cash limitation and verifiable/electronic billing draws a 2025-2026 proactive compliance. If you align from now people, processes and software, you will meet the deadlines without operational interruptions. How do you see it in your company? Do you already have digital signing and billing ready for the new framework? We read you in the comments.
