Key effective dates for Verifactu
Unlike similar systems in other regions, Verifactu extends the obligation beyond tax obligors. Under Verifactu, in addition to taxpayers, there are entities that must comply with the regulation even before the tax obligors themselves: the computerized invoicing software (SIF).
Therefore, when explaining the effective dates of Verifactu, it is necessary to distinguish between computerized invoicing software on one hand, and tax obligors on the other.
Below, we share the key effective dates for Verifactu:
- July 29, 2025: This is the date by which computerized invoicing software (SIF) must be compliant with Verifactu.
- January 1, 2027: Expected mandatory date for legal entities.
- July 1, 2027: Effective date for self-employed individuals.
Effects of the Verifactu effective date for legal entities and self-employed individuals
If you are a taxpayer, the key deadline for you will be 2027. That year, you must ensure that the invoices you issue comply with the Verifactu system.
In many cases, compliance will happen naturally and without any effort on the part of the taxpayer. This will be the case when the tax obligor uses a computerized invoicing software that, by legal obligation, will guarantee compliance for that user.
In other cases, however, the taxpayer will need to make an effort to comply with the mandatory deadlines during 2027. A good example would be companies with custom proprietary software. Companies in this situation must ensure that their software integrates correctly with Verifactu, carrying out the necessary developments and changes.
For those taxpayers who require a development effort before the mandatory deadline in 2027, there are two options:
- Direct integration with the Administration API.
- Integration with an API like Verifacti's.
Development timelines to be ready in time for the Verifactu effective date
Developers facing the challenge of integrating their software with Verifactu before the mandatory date in 2025 or 2027 should consider the following timelines:
- In the case of a direct integration with the Tax Administration API, it is common to require between three and six months of development. This period will vary depending on the complexity of the software to be adapted, the programming language used, and the developers' level of knowledge in development and invoicing.
- In the case of choosing an API like Verifacti's, the estimated integration time is significantly reduced to just a few days.