We’re writing to you again today because there is truly breaking news that affects you directly and that you should be aware of as soon as possible.
⚠️ The Spanish Tax Agency (AEAT) is delaying the mandatory rollout of the new Verifactu invoicing system for companies and freelancers until 2027. ⚠️
This postponement comes after strong pressure from business associations and self-employed organisations, who argued that the time available to adapt to the technical requirements was simply not enough.
So yes, this is a relief for many… but it’s also a reminder: digital invoicing is not going away. The smarter move is to use this extra time to prepare calmly instead of rushing in 2027.
1. What exactly has AEAT decided?
Originally, Verifactu was supposed to become mandatory in 2026. With this new announcement, the Government has pushed the obligation back by one year, setting two clear deadlines:
- Corporate Income Tax payers (companies)
→ Mandatory Verifactu-compliant billing from 1 January 2027. - Freelancers and other non-corporate taxpayers
→ Mandatory Verifactu-compliant billing from 1 July 2027.
The change will be formalised through a Royal Decree-Law approved by the Council of Ministers.
In other words:
2026 is no longer the hard deadline, but Verifactu is very much alive and will be waiting in 2027.
2. Quick reminder: what is Verifactu?
Verifactu is the new invoicing system designed by the AEAT to ensure that all invoices issued by businesses and professionals in Spain are:
- Traceable – each invoice has a unique identifier and a clear audit trail.
- Unalterable – invoices cannot simply be deleted or modified without leaving a record.
- Verifiable – data can be checked by AEAT, and in some cases sent almost in real time.
To achieve this, Verifactu relies on:
- Certified invoicing software (Billing Systems, “SIF”) that meets strict technical requirements.
- A standardised way of recording invoice data so that AEAT can control and cross-check it more easily.
- The possibility (depending on the mode) of sending invoice records directly to AEAT shortly after issuance.
The goal is clear: fight tax fraud and bring Spain fully into the era of certified electronic invoicing.
3. Why has Verifactu been delayed?
The delay doesn’t mean the system has been cancelled; it just means the Government has recognised that the original timetable was too ambitious.
Among the reasons:
- Business organisations and freelancer associations warned that:
- Many SMEs had not yet upgraded their invoicing systems.
- There was a lack of technical support and training, especially outside big cities and in highly seasonal areas (tourism, hospitality, etc.).
- Software providers were under intense pressure to adapt in time.
- Only a minority of small businesses and freelancers had actually implemented Verifactu-ready systems so far.
In response, the Government chose to grant one extra year to avoid a chaotic rollout and give everyone – companies, freelancers, software providers and advisors – more realistic adaptation time.
4. Is this a free pass to forget about Verifactu until 2027?
Short answer: no.
The postponement is a breathing space, not an invitation to ignore the change. There are several reasons why it’s risky to wait until the last minute:
- The legal direction is fixed
Spain is clearly moving towards:- Full digitalisation of invoicing, and
- Greater control in (almost) real time of what is being invoiced.
- Penalties are on the table
Once Verifactu becomes mandatory, there will be fines for:- Using invoicing systems that do not comply with the technical rules.
- Manipulating or deleting invoice records without the required traceability.
- Changing software takes time
Adapting your invoicing is not just “installing a new program”:- You have to choose the right solution (and compare prices).
- Migrate your existing data.
- Configure tax rates, series and layouts.
- Train yourself and, if you have staff, your team.
- Done well, the change can actually help your business
A good Verifactu-compliant solution can:- Reduce errors in your invoices.
- Help you control cash flow more easily.
- Make VAT and income tax compliance faster and less stressful.
Using 2025–2026 to prepare means you arrive in 2027 calm, compliant and organised.
5. How to use this extra time wisely: a simple action plan
Here’s a practical roadmap so you don’t end up in a last-minute panic.
Step 1: Review how you invoice today
Ask yourself:
- Are you still invoicing with Word, Excel or paper templates?
→ You will definitely need to move to proper invoicing software compatible with Verifactu. - Are you already using a billing program?
→ Speak to your software provider and ask:- Will your product be Verifactu-compliant?
- When will the update be ready?
- Will you be able to choose between sending data to AEAT in real time or just keeping Verifactu-format records locally?
Step 2: Define your strategy (now that you have more time)
Think about:
- Your sector (hospitality, services, online business, export, etc.).
- Your volume of invoices (a few per month vs. hundreds or thousands).
- How comfortable you are with real-time reporting to AEAT.
Some businesses may prefer to adopt Verifactu early and automate as much as possible; others may opt for a more gradual approach, as long as the system still meets all legal requirements.
Step 3: Set an internal calendar
Even though the legal deadlines are 2027, you can create your own earlier milestones:
- During 2025
- Get informed (without panic).
- Compare at least two or three software options.
- Decide whether you are going to keep your current provider or change.
- During 2026
- Implement your chosen system.
- Test it with real invoices.
- Adjust internal procedures and train whoever issues invoices in your business.
By the time January/July 2027 arrives, Verifactu should feel like a routine, not a shock.
Step 4: Get professional advice
This reform is not just about technology; it also touches:
- VAT rules,
- Income Tax / Corporate Tax,
- Bookkeeping and record-keeping obligations.
If you have foreign clients, EU operations, different VAT rates or several lines of business, it is very helpful to sit down with a tax advisor who understands both the law and the practical side of invoicing.
6. Final thoughts: a relief, but also a warning
The AEAT’s decision to delay Verifactu until 2027 is clearly:
- A relief for millions of freelancers and small businesses who were not ready, but also
- A warning that this change is coming, and that the expectation is full digital, traceable invoicing for everyone.
If you use the extra time well, Verifactu can become:
- An opportunity to modernise your invoicing,
- A way to reduce day-to-day admin stress, and
- A tool to have better, cleaner information about your own business.
If you ignore it until the 2027 deadlines are around the corner, it’s likely to become:
- More expensive,
- More stressful, and
- Much more urgent.
Better to move little by little, starting now, than to run at full speed later.
Thank you for reading this post, if you think we have been able to help you or if you still have any questions, you can always contact me via WhattsApp (+49 1520 8381499) or e-mail (erica@taxandlawspain.com).
Verifactu 2027, Spain electronic invoicing, freelancers and small businesses, AEAT tax compliance
