INSIGHTS · SEPTEMBER 2026

BC3, construction ERP and commercial management updates

Standard changes, software compatibility and invoicing obligations explained through their operational impact on contractors.

Updated: 13 September 2026

Standard3/2024

Next changeSIF 2027

CriterionTraceability

FIEBDC-3/2024 remains the published current version

FIEBDC continues to publish version 3/2024 and offers an official checker. In 2026, the practical issue is which version each software release actually supports.

Software support changes by release

FIEBDC’s official list lets teams compare product and version. It notes, for example, that Presto 2026 supports FIEBDC-3/2024. Every receiving tool should still be tested.

VERI*FACTU reinforces the valuation–invoice distinction

Spain’s tax agency currently places mandatory invoicing-system adaptation in 2027, depending on taxpayer type. Construction teams should keep the progress valuation as a production document and generate the invoice afterwards with traceability.

FAQ / BC3

Frequently asked questions

01When are Spain’s new SIF deadlines?

The AEAT states 1 January 2027 for corporate taxpayers and 1 July 2027 for the remaining included taxpayers.

02Does VERI*FACTU change BC3?

No. It affects invoicing systems; the link is the operational handoff from valuation to invoice.

Verified sources

FIEBDC current format FIEBDC software and versions Spanish tax agency: SIF deadlines

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