The implementation of Spain’s VeriFactu invoicing system has been officially delayed, giving businesses and self-employed professionals more time to adapt their billing software.
What is VeriFactu?
VeriFactu is part of the regulatory framework introduced by Royal Decree 1007/2023. It sets new technical requirements for invoicing systems to support the integrity, traceability, and inalterability of invoice data. When the regulation entered into force in December 2023, the obligation to use compliant invoicing software was set to 2026. An update to the Royal Decree in December 2025 has now delayed its implementation deadline to 2027. See full about ‘What is VeriFactu?’ and links below.
New VeriFactu-related deadlines
Under the updated timetable:
- Companies subject to Corporate Income Tax (Impuesto sobre Sociedades) must have compliant invoicing systems in place by 1 January 2027
- Self-employed professionals and other taxpayers (IRPF) must comply by 1 July 2027
These dates relate to the requirement to use invoicing software that meets the anti-fraud technical standards.
What the delay means for businesses
The delay provides software providers, companies, and autónomos with additional time to:
- Update or replace invoicing systems
- Prepare internal processes for compliance without operational disruption
- Assess whether it makes sense to opt into VeriFactu’s option to automatically transmit invoices to the Spanish Tax Agency (AEAT)
Key takeaway
VeriFactu’s implementation deadline has been postponed. Will it be delayed again? Time will tell…
But for now, you can use this extended transition period to plan, test solutions, and ensure you’re compliant when the final deadline arrives.
