Spain’s government has announced a one-year postponement of the Verifactu mandate for invoicing systems. The new deadlines, now set for 2027, give businesses additional time to prepare their systems for compliance with the technical requirements.
Timeline
Original deadlines:
- January 1, 2026: Corporate taxpayers subject to Corporation Tax (referred to in Article 3.1.a of the Regulation)
- July 1, 2026: for all other obligated taxpayers (e.g., self-employed individuals not paying Corporation Tax)
New deadlines:
- January 1, 2027: for corporate taxpayers
- July 1, 2027: for all others
- An official publication (Royal Decree) is still expected before December 31, 2025
Impact
Businesses now have more time to prepare their invoicing systems for Verifactu compliance. While the delay provides flexibility in planning, early preparation remains the best way to ensure readiness and avoid potential last-minute challenges once the mandate is enforced.
