The Treasury delays Verifactu to 2027

The Council of Ministers has agreed to postpone the mandatory implementation of the Veri*Factu system until 2027 through Royal Decree-Law 15/2025. This decree is now in effect, confirming the key details of this regulatory change that affects both companies and the self-employed. At Puigverd Assessors, we provide you with all the information you need.

What is Verifactu and why is it important?

Verifactu is the system established by the Spanish Tax Agency for the direct receipt of taxpayers' billing records, with the aim of ensuring greater transparency and control over economic transactions. Initially, it was planned that both companies and the self-employed would be required to send their billing records to the Tax Agency. Now, this obligation has been postponed, providing additional time to adapt accounting and technological systems.

Main new features: Verifactu extension

According to the Royal Decree-Law published in the BOE (Official State Gazette), the new effective dates for the obligation to send Verifactu records are as follows:

Companies: January 1, 2027
Self-employed: July 1, 2027

This extension means that, for the time being, activating Verifactu and automatically sending invoices to the Tax Agency are not mandatory. This is a temporary relief for many taxpayers, but it shouldn't create a false sense of security, as this time should be used to properly prepare for the new system.

Technical requirements already in force

Despite the extension of the submission deadline, it is important to remember that the regulation establishing the technical requirements for invoicing systems has been applicable since July 29, 2025. This means that all taxpayers must ensure that the invoicing system they use complies with the following criteria:

• Integrity of records: invoices and records generated must be able to demonstrate that they have not been modified in an unauthorized manner.

• Complete traceability: each operation must be identifiable and traceable within the system, so that it can be easily verified by the AEAT if required.

• Technological compatibility: Billing programs must be able to adapt to future automatic submission requirements, even if the obligation is later.

These measures are key to ensuring that the transition to Verifactu is safe and smooth.

How the extension affects businesses and the self-employed

The main consequence of the extension is that taxpayers have more time to prepare their invoicing systems and to train themselves on the procedures necessary to comply with the regulations. Specifically:

• Companies: have until January 1, 2027 to adapt their internal systems and processes.

• Self-employed workers: will have until July 1, 2027, which is especially relevant for those who use simpler or less integrated invoicing programs with the Spanish Tax Agency (AEAT).

However, it is advisable that companies and the self-employed do not postpone the adaptations indefinitely, as the technical requirements are mandatory from 2025. Preparing in advance will help avoid errors, penalties and interruptions in the invoicing processes.

Practical recommendations for taxpayers

• Maintain the VERI*FACTU adaptation and implementation plans already initiated, avoiding undoing investments or interrupting ongoing projects.

• Do not postpone decisions that are essential for competitiveness and fiscal security, even if the formal deadline is longer.

• Take advantage of the extra time until 2027 to plan in an orderly fashion and conduct pilot tests, instead of concentrating the effort in the final months.

• Working with providers who already have robust and proven solutions, fully compliant with legal and technological standards. Puigverd Assessors offers its clients invoicing software from our IT partner, Wolters Kluwer: a3factura and a3factura pro. Clients already using this software will receive information about the necessary actions at the end of 2025 and the beginning of 2026.

The extension of Verifactu until 2027 is significant news for businesses and the self-employed, as it provides more time to adapt invoicing systems and ensure regulatory compliance. However, the technical requirements will be in effect from 2025, making it crucial to begin preparations now. Advance planning and close monitoring of official communications will be key to guaranteeing a smooth transition to the new system.

For further information and personalized advice, Puigverd Assessors remains available to guide companies and professionals on all aspects related to Verifactu and the new tax obligations.