Verifactu: Spanish Government postpones its implementation until 2027

Verifactu: Spanish Government postpones its implementation until 2027

The Council of Ministers has approved a Royal Decree-Law that postpones the mandatory implementation of Verifactu until 2027, the new electronic invoicing system that was set to become mandatory in 2026. This decision provides relief for freelancers, SMEs, and companies that had not yet adapted their invoicing systems to the new regulatory framework.

Are you a Notifycal customer? Here’s what you need to know

If you use Notifycal and receive invoices for our service, as a recipient of our invoices, you don’t need to do anything about Verifactu. We ensure that the invoices we issue to you comply with all current regulations.

However: If your business issues invoices to your own clients (for example, if you run a clinic, hair salon, workshop, etc.), then Verifactu does affect you as an invoice issuer. In that case:

  • Consult with your accountant or tax advisor
  • Ensure your invoicing software is prepared for Verifactu
  • Follow the recommendations we’ve detailed in this article

In summary: 📩 As a Notifycal customer (recipient of our invoices): relax, you don’t need to do anything. 📤 As an invoice issuer in your business: get informed and prepare for Verifactu before 2027.

What is Verifactu?

Verifactu is an electronic invoicing system promoted by the Spanish Tax Agency with the aim of combating tax fraud and promoting the digitalization of business processes. It is part of Law 11/2021 on measures for the prevention and fight against tax fraud, and was developed through Royal Decree 1007/2023.

The system requires that all invoicing records be structured with a unique format and comply with security specifications based on the generation of cryptographic Hash codes, which guarantee the inalterability of invoices once issued.

Main features of Verifactu

  • Integrity and traceability: each invoice includes the hash (digital fingerprint) of the previous record, generating a cryptographic chain that prevents deleting or altering an invoice without affecting the entire sequence.
  • Invoices cannot be deleted: if a correction is made, it must be recorded with a visible entry.
  • Time stamping: the system records the exact date and time of issuance through certified stamping.
  • Mandatory retention: records must be kept for 4 years and be accessible in case of inspection.

There are two valid modalities to comply with the regulation:

  1. Verifactu modality: electronic submission of all invoicing records to the Tax Agency.
  2. NON-Verifactu modality: retention of invoicing records in the issuing system, complying with the same technical integrity requirements.

Who does Verifactu affect?

The Verifactu regulation applies to all businesses and professionals who issue invoices, except:

  • Companies already using the Immediate Supply of Information (SII): they are already sending their invoices in real-time to the Tax Agency, so they are exempt.
  • Professionals without invoicing obligation: those who have no legal obligation to issue invoices are not subject to Verifactu either.
  • Regional tax territories (Basque Country and Navarre): they have their own similar systems, such as TicketBAI.

Therefore, most freelancers, SMEs, and companies subject to Corporate Tax or Personal Income Tax who issue invoices will be required to comply with Verifactu.

Technical requirements for invoicing software

To comply with Verifactu, invoicing systems must meet a series of strict technical requirements:

Necessary infrastructure:

  • Stable Internet connection (for communication with the Tax Agency, if opting for the Verifactu modality).
  • Secure storage system (local or cloud-based).
  • Automatic backups.
  • Updated digital certificates.
  • Compatibility with standard XML format.
  • Ability to generate and digitally sign invoices.
  • Connection module with the Tax Agency (Verifactu API), if applicable.

Important: tools like Word or Excel will not be valid for issuing invoices when Verifactu comes into force, as they cannot guarantee the inalterability of records, traceability, or the inclusion of the mandatory QR code.

Every developer, company, or invoicing software provider must submit an electronically signed declaration stating that their system complies with all requirements established in the regulation.

Initial implementation calendar (before postponement)

Initially, the planned schedule for Verifactu’s implementation was as follows:

  • Software producers and marketers: 9 months from the entry into force of the Ministerial Order to adapt their solutions.
  • January 1, 2026: mandatory entry into force for companies subject to Corporate Tax.
  • July 1, 2026: mandatory entry into force for freelancers and small businesses.

However, low adoption rates, lack of preparation in the business sector, and pressure from freelancer and business associations made it evident that these deadlines were unfeasible.

New calendar: postponement until 2027

On December 2, 2025, the Spanish Government approved the postponement of Verifactu until 2027. The new deadlines are:

  • January 1, 2027: mandatory entry into force for taxpayers subject to Corporate Tax.
  • July 1, 2027: mandatory entry into force for other businesses and freelancers.

This is the second postponement of Verifactu. Originally, it was planned to start on July 1, 2025, but it was already postponed once to 2026 due to the large number of objections received from those affected.

Reasons for the postponement

The Government has justified the postponement with several key reasons:

1. Low implementation rates

According to data from mid-November 2025, only 8% of freelancers and SMEs had implemented a Verifactu-compatible system, with another 15% in progress. These figures were extremely low to assume a mandatory transition in 2026.

2. Pressure from business and freelancer associations

The new system had been strongly criticized for the implementation cost it represents for small businesses and freelancers. Lorenzo Amor, president of ATA (Association of Self-Employed Workers), celebrated the postponement, stating it represents “relief for freelancers at a time when they face more obstacles and burdens every day.”

3. Need for technical adaptation

The Government acknowledged in its statement that the decision responds both to “the necessary adaptation of invoicing computer systems” and to ensure an orderly and homogeneous implementation across the business sector.

4. Political agreement with Junts

Prime Minister Pedro Sánchez admitted on RAC1 that the postponement was part of the governance commitments reached with Junts. This was one of the “non-compliances” with the party that is now being addressed.

5. Uncertainty and lack of knowledge

Most companies and freelancers had not adapted their systems nor understood in depth the Verifactu requirements, which exposed many to possible sanctions for non-compliance.

What should you do now?

Although the postponement until 2027 provides time, it is advisable to start preparing as soon as possible to avoid last-minute rushes and potential technical or administrative problems.

Recommendations:

  1. Learn about Verifactu requirements and how they affect your business activity.
  2. Contact your invoicing software provider and confirm they are working on a Verifactu-compatible solution.
  3. Review your current invoicing processes to identify what changes you will need to implement.
  4. Plan migration in advance, especially if you use outdated systems or non-professional tools like Excel or Word.
  5. Consult with your tax advisor or accountant to understand the impact of Verifactu in your particular case.

Conclusion

The postponement of Verifactu until 2027 is good news for freelancers and SMEs, who will have more time to adapt to a significant regulatory change. However, it is not an indefinite suspension: Verifactu will come, and when it does, it will be mandatory for the vast majority of Spanish businesses.

The key is to take advantage of this extra time to prepare adequately, thus avoiding the chaos that would have occurred with a rushed implementation in 2026.

If your business needs to manage invoicing or client communications efficiently while complying with current regulations, don’t hesitate to explore solutions that facilitate the transition to new legal requirements.

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