La The mandatory implementation of the Verifactu digital invoicing system is postponed for one year.The Government has decided to postpone until 2027 the requirement for this new invoice control model for companies and the self-employed, giving a respite to a business sector that had been warning for months of the lack of time to adapt.
With this calendar change, The Treasury is trying to combine its objective of strengthening the fight against fraud with a more gradual and manageable implementation in technical and economic terms. The postponement also comes at a delicate political time, as the government seeks to rebuild bridges with Junts per Catalunya, the party with which it had committed to reviewing the deadlines.
One more year of leeway: Verifactu's new calendar
The Verifactu system, which It was going to be mandatory from 2026Now, see how your key dates are shifted by twelve months. The rule affects both companies and self-employed professionals who issue invoices using computer programs, with a different schedule depending on the type of taxpayer.
According to details provided by the Ministry of Finance, companies subject to Corporation Tax They will be required to use billing systems adapted to Verifactu from the January 1, 2027. In the case of self-employed individuals and other taxpayers who do not pay corporate taxes, the obligation will be activated on July 1, 2027.
This scheme replaces the initial timetable, which set the entry into force on January 1, 2026 for companies and the July 1, 2026 for more than 3,4 million self-employed workers and small businessesThe delay, therefore, grants an additional year for the technical adaptation of the billing computer systems.
In practice, the business sector gains time to update or change your softwaretrain staff and review internal processes. The Treasury emphasizes that the expansion aims to "guarantee an orderly and homogeneous implementation" and avoid operational problems in thousands of businesses.
The role of the royal decree and the political negotiation with Junts
The change in deadlines has been implemented through a royal decree law approved by the Council of Ministers, which modifies Royal Decree 1007/2023, the regulation that set the technical requirements for computer billing systems (the so-called Computer Billing Systems or SIF).
The president of the Government, Pedro Sánchez announced the measure in an interview on the Catalan radio station Rac1.In that statement, she acknowledged that it was part of the outstanding commitments made to Junts per Catalunya. Later, the government spokesperson, Pilar Alegría, provided further details at the press conference following the Council of Ministers meeting.
The decree-law that includes the Verifactu moratorium It is part of a broader package of agreements with Junts.The plan is designed to repair the relationship following criticism from the pro-independence party regarding the failure to uphold several points agreed upon during the legislative term. These measures also include adjustments to municipal investments and other fiscal matters.
The official statement from the Treasury insists that the extension of deadlines is justified by the need to properly adapt billing systems and ensure that implementation occurs in a coordinated manner throughout the business sector, avoiding disruptions for SMEs and the self-employed.
What is Verifactu and how does it change billing?
Verifactu is not a specific program, but the regulation that establishes how computer or electronic billing systems should function Used by businesspeople and professionals. Its origin lies in the Law 11/2021 on measures for the prevention and fight against tax fraud, known as the Anti-Fraud Law.
The central objective is that All invoices generated through software are securely, completely and traceably recorded.without the possibility of subsequent manipulation without leaving a trace. To achieve this, the programs must create what the Tax Agency calls "billing records," with technical measures such as digital fingerprinting, linking between records, and systems that prevent the deletion and re-creation of documents without leaving evidence.
In many cases, these records can be sent electronically to the Tax Agency at the time of issuance or within very short periods, thus enabling almost immediate control of the declared incomeEach invoice will also have the option to include a unit’s QR code which will allow the recipient to verify if the information has been sent to the Treasury.
Verifactu also pursues the standardization of billing record formatsThis ensures that data generated by different programs is consistent and easily processed by the tax authorities. This facilitates both audits and the cross-referencing of information between taxpayers.
Those who already use the Immediate Supply of Information (SII)This also applies to taxpayers in the Basque Country and Navarre, as well as those who continue to issue invoices entirely manually. However, even the latter must keep their records with guarantees of legibility, preservation, and immutability.
A system against fraud and "dual-use software"
Verifactu's underlying philosophy involves to block the so-called “dual-use software”That is, programs that allow users to keep official and secret accounts, delete sales, or manipulate receipts without leaving a trace. The tax authorities believe this practice has facilitated a significant portion of fraud in the retail, hospitality, and service sectors for years.
With the new regulation, billing software developers They will have to certify that their software meets the requirements of integrity and immutability.The use or marketing of solutions that allow the concealment or alteration of sales will be severely penalized, both for technology providers and end users.
The penalties foreseen by the Tax Agency They can reach 50.000 euros In cases of serious non-compliance, there are possible additional consequences: loss of the right to deduct VAT, regularization with surcharges and interest, and even the opening of criminal proceedings in cases of relevant tax fraud.
Another key aspect is that Any corrections to invoices must be made through a corrective invoice. linked to the original. This aims to eliminate the common practice of "deleting and redoing," which until now seriously complicated the tracking of transactions and facilitated the manipulation of sales.
Tax authorities insist that The aim is not to change tax rates or basic taxationbut rather to improve the transparency and reliability of the information received by the Administration. For businesses that were already rigorously compliant, the greatest impact will be technological and organizational, not so much tax-related.
Impact on SMEs and the self-employed: temporary relief and a medium-term challenge
The postponement of Verifactu has been received with relief for a large part of the self-employed and small businesseswho were struggling to get their systems adapted by 2026. Associations like the National Federation of Associations of Self-Employed Workers (ATA) had been demanding a moratorium for weeks, citing lack of time, technical complexity, and added costs.
Its president, Lorenzo Amor, had been warning that implementation within the planned timeframe was "absurd" and that Many professionals were not even familiar with the technical details yet. of the system. After learning of the delay, he spoke of "common sense" and a "relief" in a context of increasing administrative burdens for the self-employed.
Business organizations and chambers of commerce also emphasized that, without fully operational public software and without definitive regulationsMass adaptation before 2026 could generate problems of chaos, cost overruns and gaps between more and less digitized businesses.
The new timeline offers some leeway, but it doesn't eliminate the challenge. SMEs with more rudimentary invoicing processes They will have to consider switching to certified tools.Those already using commercial programs will need to ensure their suppliers are aligned with Verifactu's requirements in a timely manner.
In this context, the general recommendation from advisors and experts is not to wait until the last minute: Plan the transition calmlyReview the available technological options, assess costs, and train the people who manage billing to avoid errors when the system becomes mandatory.
Free tax office application and its relationship to electronic invoicing
To facilitate adaptation, the Tax Agency has already made available to taxpayers a free billing applicationdesigned primarily for freelancers, professionals and small businesses with a low volume of invoices.
This tool allows you to generate electronic invoices and send billing records directly to the Tax Agency. complying with safety requirements and traceability required by Verifactu. It is a basic option, but it can be useful for businesses that do not need more complex solutions.
Although the use of the tax app is voluntary, Any software used must comply with the regulationsIn other words, companies can continue using private programs, provided they guarantee the immutability of the information, the generation of linked records and, where applicable, the electronic transmission of the data.
It's important not to confuse Verifactu with the mandatory electronic invoicing derived from the Crea y Crece LawWhile the former focuses on the reliability of records and fraud control, electronic invoicing aims to digitize commercial relationships between companies and the self-employed, with its own implementation schedule, which also extends into the coming years.
Taken together, the combination of Verifactu and electronic invoicing will mean a deep transformation The way invoices are issued, recorded, and communicated in Spain is changing. The additional year granted by the Tax Agency does not fundamentally alter the situation: paper invoicing and opaque systems are increasingly losing ground in the European and Spanish tax frameworks.
With the new postponement, businesses and the self-employed have valuable time to prepare, review their digital tools, and adapt to a model in which traceability, transparency, and near real-time control They will be the norm, not the exception, in relations with the Treasury.
