Spain has confirmed a further delay to the implementation of Verifactu, its domestic e-invoicing system. The Spanish government has shifted the mandatory start dates by one year, giving companies and self employed professionals more time to prepare for compliance.
Spain’s e-invoicing framework has developed step by step over recent years. Earlier updates explained how Spain formally notified the European Commission of its B2B e-invoicing plans and how national requirements were later aligned with broader EU standards. The current postponement should be seen as part of that same gradual regulatory progression.
Updated Verifactu timeline
Under the revised timeline, Verifactu obligations will apply as follows:
- From 1 January 2027 for companies subject to Corporate Income Tax.
- From 1 July 2027 for other companies and self employed professionals.
These dates replace the previously announced deadlines of January and July 2026. Those earlier dates had already been adjusted once before, as discussed in our analysis of Spain’s decision to push back the e-invoicing go live date. Together, these changes illustrate how the Spanish e-invoicing regime continues to evolve as technical and legal details are refined.
Why Verifactu matters
Verifactu forms part of Spain’s wider strategy to strengthen fiscal control, improve tax transparency, and reduce fraud, especially fraud linked to dual use invoicing software. The system, developed by the Spanish Tax Agency (AEAT), introduces stricter technical and reporting requirements for invoicing systems used in Spain.
As outlined in earlier coverage of Spain’s alignment with EU e-invoicing requirements, Verifactu builds on an existing regulatory foundation rather than introducing an isolated national rule.
In practical terms, invoicing software must generate records that cannot be altered after issuance and that can be transmitted to the tax authorities in a structured and secure way. A central objective is to prevent the use of dual use software, which allows invoices or accounting records to be modified or hidden after issuance.
At the same time, Verifactu is positioned as a way to simplify tax compliance for SMEs and self employed professionals. Standardised digital records and clearer validation rules are intended to reduce manual corrections and inconsistencies over time.
What companies should do next
Although the postponement provides additional breathing room, it does not change the scope or intent of the reform. Companies operating in Spain should continue assessing whether their invoicing systems meet Verifactu requirements, especially if they rely on legacy or custom built solutions.
This assessment should also take into account wider European e-invoicing developments. As highlighted in earlier posts on Spain’s interaction with EU level requirements, Verifactu readiness increasingly sits within a broader cross border compliance context rather than as a standalone local obligation.
The official confirmation of the postponement was published by the Spanish Ministry of Finance via the Spanish Tax Agency in December 2025.
Key takeaways
- Changes companies need to implement include updating internal planning to reflect Verifactu deadlines in 2027.
- Invoicing software should be reviewed for integrity, traceability, and compliance with Verifactu rules.
- Dual use or non compliant invoicing systems should be identified and addressed.
- Verifactu preparation should be aligned with broader Spanish and EU e-invoicing developments.
