The Government postpones the entry into force of VERIFACTU until 2027: what does it really mean for your company

The President of the Government has confirmed that VERIFACTU is not being cancelled; it is being rescheduled:

• Companies: mandatory from 1 January 2027.

• Self-employed workers: mandatory from 1 July 2027.

Official sources and specialised media highlight several reasons for the postponement:

• Insufficient technical stability in formats and record structures.

• The need to publish final guides and specifications for software developers.

• A significant adaptation workload for SMEs, the self-employed and professional firms.

• The aim is to avoid widespread implementation issues once the system becomes mandatory.

Although the timeline changes, the obligation does not:

• VERIFACTU will be mandatory for all businesses.

• Systems must generate verifiable, unalterable records.

• Information must be ready for automatic transmission to the Spanish Tax Agency (AEAT).

• The system reinforces traceability and anti-fraud controls.

Whether you choose to adopt VERIFACTU early or wait until 2027, your invoicing software must comply with the regulation.

The new timeline brings clear advantages:

• More time to validate processes and integrations.

• Better opportunity to train internal teams.

• Greater flexibility to adjust the software before the final technical guidelines from the Tax Agency are released.

If you have already started, nothing is lost—on the contrary, you gain stability and certainty.

Our commitment remains the same: to help you transition to VERIFACTU in a safe, orderly and stress-free way.

We assist you with:

• Reviewing your current invoicing system.

• Planning your personalised VERIFACTU implementation.

• Analysing the regulation’s technical requirements.

• Training and ongoing support.

• Monitoring all official updates and amendments.

This additional timeframe allows for a more robust and well-prepared adaptation.