The Spanish Government has postponed the mandatory entry into force of the VERI*FACTU e-invoicing regulation until 2027. The measure, approved by the Council of Ministers and subsequently validated by the Spanish Congress, gives companies and self-employed professionals in Spain an additional year to bring their invoicing systems into compliance.
Regulatory background
VERI*FACTU, established under Royal Decree 1007/2023, sets out the technical requirements for invoicing software used by businesses and professionals in Spain: invoicing records must be tamper-proof and cryptographically chained, each invoice must carry a QR code, and, depending on the modality chosen, invoicing records must be transmitted to the Spanish Tax Agency (AEAT) in real time. A first postponement (Royal Decree 254/2025, of 1 April) set mandatory compliance at 1 January 2026 for Corporate Income Tax taxpayers and 1 July 2026 for personal income tax (IRPF) business owners and professionals. Royal Decree-Law 15/2025, of 2 December, has now postponed these deadlines further, and the measure was validated by the Congress of Deputies in December 2025, so it is now final and not subject to further parliamentary review.
New compliance deadlines
- Corporate Income Tax taxpayers: mandatory from 1 January 2027.
- Business owners and professionals under the personal income tax (IRPF) regime: mandatory from 1 July 2027.
Two compliance routes
The regulation offers two options: the VERIFACTU* modality, which transmits invoicing records to the AEAT in real time, or the “no VERIFACTU”* modality, which requires keeping tamper-proof records available for inspection without real-time submission. Taxpayers already under the Immediate Supply of Information system (SII), which broadly covers large companies and VAT groups filing monthly VAT returns, are excluded from this specific obligation.
Penalties for non-compliance
Law 11/2021 on the prevention and control of tax fraud introduced a dedicated penalty regime (Article 201 bis of the General Tax Law): fines of up to €150,000 per tax year for producers and distributors of non-compliant invoicing software, and up to €50,000 per tax year for businesses that knowingly use software that does not meet the requirements.
Practical implications
The extended timeline gives international investors and companies operating in Spain, whether through a subsidiary, a branch, or as a self-employed professional, more room to plan the transition, although early action is still advisable: reviewing current invoicing software, confirming the provider’s compliance roadmap, and coordinating this process with any parallel e-invoicing obligations arising from cross-border operations will help avoid a last-minute compliance rush closer to the 2027 deadlines.
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