The Spanish Government has approved, through a new Royal Decree, the postponement of the entry into force of Verifactu, the mandatory invoicing control and registration system originally planned for 2026. Under the new timeline, large companies will have until January 2027 to adapt, self-employed professionals will have until July 2027.
Although the obligation itself remains unchanged, this extension gives businesses valuable additional time to implement the system in an orderly and risk-free manner.
What is Verifactu and why has it been postponed?
Verifactu is the system designed by the Spanish Tax Agency to ensure the integrity, traceability and inalterability of invoices. While its technical requirements, set out in Royal Decree 1007/2023 and Ministerial Order HAC/1177/2024, remain fully in force, mandatory compliance has now been delayed until 2027 to enable a more gradual transition.
Every invoice will need to be generated using software that complies with the Spanish Invoicing System Regulation and includes a developer’s compliance declaration, as well as a unique transaction record and a QR code that allows the invoice to be verified.
The postponement is primarily since many SMEs had not yet begun adapting, and numerous software providers are still developing and certifying their solutions.
Who must adapt and how does the new timeline affect them?
The obligation applies to all companies and self-employed professionals who issue invoices using computerised systems, including Corporate Income Tax taxpayers, autonomous professionals and entities with a permanent establishment in Spain.
Invoicing software must comply with the technical requirements of the Regulation, including:
- electronically signed transaction records,
- guarantees preventing the modification or deletion of data,
- full traceability of all operations, and
- a QR code accessible on each invoice.
These requirements make it necessary to review existing invoicing tools and, in many cases, upgrade or fully replace them.
New official timeline
The Government has confirmed the following dates through the new Royal Decree:
- January 2027: large companies (Corporate Income Tax taxpayers)
- July 2027: self-employed professionals
While deadlines have been extended, the obligation remains firm. This extra year should be seen as an opportunity to plan the transition properly, not as a period to delay preparations.
What companies should do now
This additional time is not an invitation to wait, but a window to prepare the transition correctly. Verifactu will directly affect day-to-day operations, as it requires automatic, unalterable, continuous control of invoicing. Strategic, early preparation will be essential.
The first step is to analyse current invoicing software and confirm whether it will be compatible with the regulation. Many tools are still being adapted, and waiting for final versions could increase the risk of delays. If a software change is required, doing so early will allow for internal testing, staff training and data migration without disrupting operations.
Companies should also review internal procedures—especially those related to issuing, correcting and storing invoices. Verifactu requires complete and automated traceability of every operation, meaning any rectification will be recorded.
At this stage, it is advisable to work on:
- Cleaning and updating customer and supplier databases
- Reviewing invoicing series and ensuring proper configuration
- Standardising registration criteria and internal processes
This period should also be used to design an internal implementation schedule, including software validation, process adaptation, team training and pilot testing before the system becomes mandatory. A rushed transition increases the risk of errors, operational issues or penalties. A gradual, structured implementation reduces risks and strengthens compliance.
In short, the postponement provides an additional year that can make the difference between a safe, well-planned transition and a last-minute adaptation with technical issues. This extension should be understood as a real opportunity for organised, reliable preparation.
How LEIALTA can help
At LEIALTA, we can support you throughout the entire preparation process for Verifactu: analysing your current situation, assessing whether your software is compliant, assisting with the selection or implementation of new solutions, reviewing internal procedures and designing a safe, efficient adaptation timeline.
Our goal is to ensure your company reaches 2027 fully prepared and without disruption.
If you need guidance to adapt your business to the new invoicing system or wish to resolve specific questions, our team is ready to help you comply with the regulations with confidence and peace of mind.
