Spain Postpones Verifactu Ordinance to 2027, Grants Exceptional SII Opt-Out Until January 2026

Spain Approves Postponement of the Veri*factu Implementation

• Extension of Veri*factu Mandate: The Spanish government has granted a one-year extension for the implementation of the Veri*factu certified billing software mandate, allowing small and medium-sized enterprises and self-employed professionals more time to update their invoicing systems.
• Revised Compliance Timeline: The new deadlines for mandatory compliance are set for January 1, 2027, for corporate taxpayers with annual revenues below EUR 6,000,000, and July 1, 2027, for all remaining taxpayers in the same revenue category, including entrepreneurs and self-employed individuals.
• Software Developer Deadline Remains: The deadline for software developers and vendors to provide Veri*factu-compliant systems remains July 29, 2025, but existing systems under active support contracts can align their transition with the revised taxpayer deadlines.

Source Comarch

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• The deadline for adapting to Spain’s Verifactu Ordinance has been postponed to 2027.
• Companies that voluntarily opted into the SII to avoid Verifactu can now opt out during an exceptional period from December 26, 2025, to January 31, 2026.
• The opt-out is done via census forms (036 or 037) and takes effect from January 1, 2026.
• This option is only for those who joined SII voluntarily, not for those mandatorily subject to SII.
• The measure also allows voluntary deregistration from the Monthly VAT Refund Register (REDEME).

Source: ivaconsulta.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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