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The Spanish Government has decided to give SMEs and the self-employed a break and postpone until 2027 the entry into force of Verifactu, the obligation to use different certified computer systems to send invoices to the Treasury.
Initially, it was planned that the standard would be mandatory from January 2026 for companies, while the self-employed had to incorporate it from July 1 of that year.
The Spanish Government has decided to give SMEs and the self-employed a break and postpone until 2027 the entry into force of Verifactu, the obligation to use different certified computer systems to send invoices to the Treasury. Initially, the standard was planned to be mandatory from January 2026 for companies, while the self-employed had to incorporate it from July 1 of that year. Now, companies will be able to delay the implementation to January 1, 2027 and self-employed professionals to July 1, also of 2027. This extension is granted to facilitate the transition, giving those affected more time to adapt their digital invoicing systems.
Verifactu, also known as a verifiable invoice issuance system, has been promoted by the Treasury within the framework of the Anti-Fraud Law, with the aim of modernizing the way invoices are issued and registered.
In practice, Verifactu requires that invoices be generated using certified software that guarantees that each one, after being issued, has an electronic record that cannot be altered, deleted or manipulated.
This extension offers more scope to choose compatible software, adapt accounting systems, train staff or even plan the transition. However, it is important to be clear that when Verifactu becomes mandatory, the requirement will be real: companies will have to comply with the technical requirements or risk sanctions, so the most advisable thing is to take advantage of this time to prepare properly.
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