- Postponement of Verifactu Start Dates: The implementation of Spain’s Verifactu mandate has been delayed, with corporate taxpayers required to comply by January 1, 2027, and SMEs/self-employed individuals by July 1, 2027, as approved by a royal decree-law on December 2, 2025.
- Compliance Requirements: Verifactu mandates that businesses use compliant software to generate standardized invoice records, ensuring authenticity, integrity, and traceability. Non-compliance can result in significant fines, making early preparation essential.
- Market Readiness and Preparation: As of late 2025, only about 8% of SMEs had implemented Verifactu-ready tools, necessitating the additional time for market stabilization and system readiness. Priorities for 2026 include confirming software conformity, enhancing data discipline, and ensuring effective traceability and retrieval practices.
Source RTCsuite
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What is Verifactu?
Verifactu is Spain’s new electronic invoicing system developed by the Agencia Tributaria (AEAT) to combat tax fraud and modernize fiscal oversight. It requires invoices to be issued through certified software that guarantees:
- Authenticity, integrity, and traceability
- Immutable digital records
- QR codes or unique references for verification
Non-compliant systems can face fines up to €50,000 per year. [rtcsuite.com]
New Implementation Dates
The Spanish Government has postponed the mandatory adoption by one year:
- 1 January 2027 → Companies subject to Corporate Tax
- 1 July 2027 → SMEs and self-employed professionals
(Original dates were January and July 2026). [euroweeklynews.com], [rtcsuite.com], [pincvision.com]
Reasons for the Delay
- Low readiness: Only about 8% of SMEs had implemented Verifactu-ready tools, and 15% were mid-implementation.
- Business pressure: Associations argued that firms lacked time to update software, train staff, and comply.
- Technical complexity: The transition involves significant operational changes and costs. [rtcsuite.com], [lavozdeibiza.com]
Impact on Businesses
- Extra time to upgrade invoicing systems, train staff, and adapt workflows.
- Manual invoicing or non-certified software users are largely exempt.
- Companies should use 2026 to test systems, validate data, and ensure compliance to avoid last-minute disruptions. [euroweeklynews.com], [rtcsuite.com]
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