• The Government gives breathing room to companies and professionals: the Verifactu system, set to change the way invoicing is done in Spain, will not be mandatory in 2026, but rather in 2027

ACCORDING TO HACIENDA’S ANNOUNCEMENT, THE NEW DATES WILL BE:

January 1, 2027, for companies taxed under Corporate Tax.

July 1, 2027, for the self-employed and remaining SMEs.

The postponement responds to pressure from business organizations and associations of self-employed workers, who had been warning about the difficulty of adapting to the new invoicing model in time.

But having an extra year does not mean we can forget about Verifactu. For many companies, 2026 will be the key year to prepare changes in invoicing software, internal processes, and team training.

WHAT EXACTLY IS VERIFACTU?

Verifactu is the system defined by the Tax Agency that establishes how billing software programs must operate to ensure that records:

are complete and unalterable,

are properly traced and preserved,

and can be sent in real-time to Hacienda.

It is not “just another electronic invoice model” as usual, but rather an anti-fraud control layer integrated into billing systems (SIF):

each invoice will have a unique identifier,

they are chained together using digital fingerprints (hash),

a QR code and a verifiable invoice legend are incorporated,

any change requires a corrective invoice, never deleting the original.

The framework stems from Law 11/2021 on the fight against fraud and is developed in Royal Decree 1007/2023, which already set out the technical requirements for invoicing systems.

WHO DOES IT AFFECT IN PRACTICE?

Verifactu will be mandatory for:

Companies and professionals who must issue invoices for AEAT purposes.

SMEs and self-employed workers from practically all sectors (commerce, services, professional firms, real estate, etc.).

Billing software providers operating in Spain.

The specific systems of regional tax authorities, such as TicketBAI in the Basque Country, are excluded and continue to follow their own regulations.

HOW THIS DELAY IMPACTS SMES, SELF-EMPLOYED WORKERS, AND FIRMS

The postponement to 2027 is experienced as “a breath of fresh air” for many SMEs and self-employed individuals who saw 2026 as too close, especially those who still work with very basic systems (Excel, manual templates, paper invoicing).

However:

the direction of the regulations does not change: Hacienda is moving towards much finer control over billing;

those who take advantage of 2026 to adapt in an orderly manner will reach 2027 with a competitive advantage;

leaving it until the last minute will force rushed migrations, software purchases without comparison, and improvised training.

An opportunity for consultancies and professional firms

For tax, accounting, and labor consultancies, Verifactu involves:

reviewing and standardizing the billing of all their clients,

deciding which software to recommend or implement,

training internal teams and clients in the correct use of the system,

redesigning information collection processes (fewer loose papers, more integrations).

Anyone who positions themselves now as a “firm that accompanies you in the transition to Verifactu” will have a clear commercial advantage over those who react late.

WHAT SHOULD A COMPANY DO IN 2026 TO ARRIVE PREPARED FOR 2027?

The new schedule gives room to work intelligently. Some lines of action:

1) Audit of invoicing and tools

Which programs do you invoice with? Are they already compatible or do they have a roadmap for Verifactu?

Are you still generating invoices in Word/Excel or homemade systems?

Do you have different programs for POS, online invoicing, and accounting management that do not talk to each other?

The first step is to map the current ecosystem: only then can migrations or system unifications be planned.

2) Choose a software provider with a medium-term vision

It is not just about “complying with Verifactu”:

compare solutions that integrate accounting, invoicing, reporting, and banking connections,

review their support, security, and ability to adapt to regulatory changes,

assess whether it facilitates joint work with your consultancy or financial department.

Manufacturers are already adapting their products to the regulations, and many highlight their Verifactu module as a commercial argument.

3) Review internal processes linked to the invoice

Verifactu will force greater discipline in:

issuing invoices (dates, numbering, corrective invoices),

transaction registration times,

archiving and traceability of documents.

It is a good time to:

document who can issue invoices and how,

establish controls (double review for certain amounts, validations, etc.),

reduce exceptions and “manual invoices” that later cause problems.

4) Train the team in taxation and digital invoicing

Without training, any technological change becomes a problem. Key areas:

fundamentals of VAT, Personal Income Tax (IRPF), and Corporate Tax linked to the invoice,

anti-fraud regulations and Verifactu objectives,

practical use of the new invoicing software,

workflows between administration, sales, warehouse, etc.

For administrative, accounting, and billing managers, this may be the time to retrain in accounting and taxation applied to digital tools.

WHAT IF MY COMPANY WAS ALREADY ADAPTING FOR 2026?

Some companies and firms already had their project to adapt to Verifactu well underway. The delay may create a feeling of “wasted work,” but in reality:

you will arrive sooner than others at a more secure, traceable, and professional system;

you will be able to amortize the investment in software and training with greater peace of mind,

you will project an image of an advanced and compliant company to your clients and providers.

It makes little sense to “backtrack” or freeze projects: the logical thing is to complete them and dedicate 2026 to stabilizing processes, correcting errors, and consolidating the new way of working.

The delay of Verifactu to 2027 is not a change of direction, but a strategic postponement so that the business fabric can adapt with certain logic. The underlying message remains the same:

the end of “dual-use” software and opaque invoicing,

more control in (almost) real-time by the Tax Agency,

a more digital, traceable, and professional invoicing process.

For SMEs, self-employed workers, and firms, the extra year is an opportunity to:

review tools and processes,

calmly negotiate software migration,

and train the administrative and accounting team in the new reality of electronic invoicing and tax compliance.

Those who use this time to anticipate will not see Verifactu as a threat in 2027, but rather as one more framework for professionalization and legal certainty in their business management.

Source: EANE