The government has approved the postponement of the entry into force of the Verifactu system, after amending Royal Decree 1007/2023 of December 5, which regulates the requirements that must be met by the invoicing software used by SMEs and self-employed workers.
Initially, the planned schedule set the entry into force of Verifactu for January 1, 2026, for entities subject to Corporate Income Tax, and for July 1, 2026, for other businesses and self-employed workers. However, the new Royal Decree-Law extends these deadlines in order to facilitate the technical adaptation of invoicing systems and to ensure an orderly and uniform implementation for everyone.
Following this extension, Verifactu will become mandatory:
- From January 1, 2027, for companies subject to Corporate Income Tax, whose initial deadline was set for January 2026.
- From July 1, 2027, for other companies and self-employed workers, whose original deadline was July 2026.
The Verifactu system is part of the measures to combat fraud and the underground economy, aimed at preventing the use of so-called dual-use software. Its implementation will provide greater security, traceability, and control in invoicing processes, while making it easier for SMEs and self-employed workers to comply with their tax obligations.
