The Spanish government has approved on December 2nd a royal decree that postpones the implementation of Verifactu to 2027. This means that companies will have one more year to adapt their invoicing software to the new technical and anti-fraud requirements.
Verifactu is the regulatory framework for billing systems developed by the Spanish Tax Agency (Agencia Tributaria) to facilitate the process of invoice verification for SMEs and self-employed individuals. According to the government, the decision to postpone the implementation of Verifactu has been made to give companies more time to digitalize their invoicing processes.
New Dates
January 1st, 2027: For companies subject to the corporate income tax (Impuesto sobre Sociedades)
July 1st, 2027: For all other obligated companies and self-employed individuals.
It is important to note that this postponement does not alter the B2B electronic invoicing mandate calendar, which is still pending final confirmation.
There are two separate regulatory frameworks related to invoicing, and each covers a different part of the process: the Crea y Crece Law regulates the exchange of e-invoices between businesses, while Verifactu regulates the technical and anti-fraud features of the billing systems that generate invoices in general.
Next steps
The new dates give companies more time to adapt their invoicing processes to new technologies. The regulation remains the same but businesses in Spain will have time to comply with new rules by 2027. However, the tech providers should already be compliant with the Verifactu regulations even with the newly published dates.
That said, it’s important that companies use this time to look for software providers that better fit their needs. This will ensure that the adaptation to new technologies and to the Verifactu invoicing structure is smooth and fully completed by the new deadlines.
Learn more about the B2B e-invoicing model in Spain here.
About Verifactu
Verifactu is part of the Anti-Fraud Law framework and helps guarantee the authenticity and traceability of invoices while facilitating the control by the tax administration. The Verifactu rules will be applied by billing solutions and technology partners, like Voxel, who have adapted their software to comply with regulations and send invoice records issued by the companies directly to the public administration.
By working with Verifactu certified systems, the government ensures compliance with legal requirements related to commercial transactions. The sanction for non-compliant companies can reach 50 000 euros.
