Spain Postpones Veri*factu Implementation to 2027

The Spanish government has officially announced a one-year delay in the rollout of Veri*factu, the country's new mandatory computerized invoicing system. The revised timeline pushes the compliance deadlines from 2026 to 2027, providing businesses with additional time to adapt their internal systems to the new technical requirements. The delaying decree is expected to be approved by Congress on December 12, 2025.

New Implementation Roadmap

Veri*factu is a new invoice verification system developed by the Tax Agency (AEAT) designed to enhance fiscal oversight and combat tax fraud. The system ensures that all invoicing software guarantees the integrity, conservation, accessibility, legibility, traceability, and unalterability of billing records.

Under the updated schedule, the obligation to use Veri*factu will be introduced in two phases:

• 1 January 2027 – Mandatory for taxpayers subject to corporate income tax.
• 1 July 2027 – Mandatory for all other taxpayers, including SMEs and self-employed individuals.

This delay applies specifically to the Veri*factu regime and replaces the previous implementation targets set for 2026.

There’s more you should know about e-invoicing in Spain – learn more about the new and upcoming regulations.