Verifactu: when it becomes mandatory and what to review now

Verifactu is the Spanish tax authorities' system that makes invoicing software produce verifiable records. The Government postponed it in December 2025, and these are the current dates.

Calendar

• Corporate income tax payers: 1 January 2027.
• All other businesses and professionals using invoicing software, including the self-employed: 1 July 2027.

Before planning anything, check with the Tax Agency that the dates have not changed, because they have already moved once.

What you can review now

• Which program you use for invoicing and whether its provider has announced the update.
• Whether your type of company or activity falls under the January or the July date.
• How you currently store issued and received invoices.

If you are not sure how it affects you, write to us and we will review your specific case. This article is for information only.

See the Verifactu service

Source: Emprendedores: Verifactu delayed until 2027 (in Spanish). Last reviewed: 23 October 2026.