The Spanish government has decided to postpone the mandatory application of the new Veri*factu invoicing system for another year, giving established companies and freelancers more time to adapt to the upcoming digital requirements (for prior coverage, see the article in the April 2025 issue of Indirect Tax News).
Veri*factu was intended to become effective as from 1 January 2026 for general Spanish companies (1 July 2026 for freelancers and some businesses). However, small companies associations and freelancers raised concerns about high costs of adopting compliant software and uncertainty around technical specifications. In response, on 2 December 2025, the government approved a Royal Decree-Law postponing the mandatory application of Veri*Factu until 1 January 2027 (1 July 2027 for freelancers and some businesses).
Veri*Factu was introduced in 2023 through Royal Decree 1007/2023 as a key measure of Spain’s anti-fraud strategy. VeriFactu is designed to modernise Spain’s invoicing regime, making all invoices traceable, unmodifiable and immediately reportable to the tax authorities. The Veri*factu regulation will require any Spanish business or professional to use certified invoicing software to ensure their systems meet strict technical standards, including:
The extension to 2027 does not affect the objective of the Veri*factu regulation—it simply provides additional time for thousands of businesses to adapt to the new administrative and technical requirements.
Alvaro Gomez-Elvira
Alberto Alba
BDO in Spain
Veri*factu was intended to become effective as from 1 January 2026 for general Spanish companies (1 July 2026 for freelancers and some businesses). However, small companies associations and freelancers raised concerns about high costs of adopting compliant software and uncertainty around technical specifications. In response, on 2 December 2025, the government approved a Royal Decree-Law postponing the mandatory application of Veri*Factu until 1 January 2027 (1 July 2027 for freelancers and some businesses).
Veri*Factu was introduced in 2023 through Royal Decree 1007/2023 as a key measure of Spain’s anti-fraud strategy. VeriFactu is designed to modernise Spain’s invoicing regime, making all invoices traceable, unmodifiable and immediately reportable to the tax authorities. The Veri*factu regulation will require any Spanish business or professional to use certified invoicing software to ensure their systems meet strict technical standards, including:
- Immutable e-invoices: Each invoice must be generated in a traceable, unalterable format.
- Digital fingerprint and QR code: Each invoice must have a unique identifier for authenticity.
- Real-time reporting: Invoice data can be automatically transmitted to the Spanish Tax Agency at the time of issuance.
The extension to 2027 does not affect the objective of the Veri*factu regulation—it simply provides additional time for thousands of businesses to adapt to the new administrative and technical requirements.
Alvaro Gomez-Elvira
Alberto Alba
BDO in Spain