Spain Approves Postponement of the Veri*factu Implementation

The Spanish government has officially approved a one-year extension for the implementation of the Veri*factu certified billing software mandate. This delay is designed to provide small and medium-sized enterprises and self-employed professionals with sufficient time to update their invoicing systems and ensure a seamless transition to the new fiscal oversight framework, addressing the slow adoption rates across the affected taxpayers.

Revised Implementation Timeline

The updated schedule for mandatory compliance is as follows:

• January 1, 2027: For corporate taxpayers with annual revenue below EUR 6 000 000.
• July 1, 2027: For all remaining taxpayers with annual revenue below EUR 6 000 000, including entrepreneurs and self-employed professionals.

While the taxpayer deadlines have shifted, the July 29, 2025, deadline for software developers and vendors to provide Veri*factu-compliant billing systems remains unchanged. However, billing systems already covered under active support contracts may align their transition with the revised 2027 taxpayer deadlines.

There’s more you should know about e-invoicing in Spain – learn more about the new and upcoming regulations.