The Spanish Government has postponed Verifactu's enforcement for businesses and self-employed workers by one year. Royal Decree-Law 15/2025, published in the Official Gazette (BOE) on December 3, 2025, grants an additional year, pushing the mandatory compliance dates to 2027.
However, the postponement does not mean the obligation disappears. The direction of the regulation remains the same: more digital control, more traceability, and more cross-referenced data. In this article, we explain what exactly has changed, what remains the same, and how to make the most of the extra time to be fully prepared.
What exactly changed with the Verifactu postponement?
Until the publication of RDL 15/2025, the planned timeline placed the enforcement of Invoicing Information Systems (SIF) and Verifactu for taxpayers in 2026. With the new decree, the Council of Ministers has decided to grant businesses and self-employed workers an additional year of margin.
It is important to emphasize that the obligation has not been eliminated, only postponed. The Government itself maintains the goal of moving toward more traceable and digital invoicing, in line with the already approved legal framework (Law 11/2021 on anti-fraud measures, Royal Decree 1007/2023).
The postponement exclusively affects the mandatory compliance deadlines for businesses and self-employed workers. Software vendors were already required to have their products adapted since July 2025, and that obligation has not changed.
New Verifactu timeline: updated dates
With RDL 15/2025, the updated timeline is as follows:
| Obligated party | Enforcement date | Status |
|---|---|---|
| Software vendors (SIF) | July 2025 | Already in force |
| Companies subject to Corporate Tax | January 1, 2027 | Postponed (previously January 1, 2026) |
| Self-employed workers and other taxpayers | July 1, 2027 | Postponed (previously July 1, 2026) |
Taxpayers subject to Corporate Tax (Impuesto sobre Sociedades) include:
- Public limited companies (SA) and limited liability companies (SL).
- Other entities subject to this tax.
The remaining entrepreneurs and professionals subject to the July 2027 deadline include:
- Self-employed workers under direct estimation.
- Self-employed workers under the module system (if required to use SIF-compliant invoicing).
- SMEs not subject to Corporate Tax or with special tax regimes.
What does NOT change with this delay?
Although the dates move to 2027, fundamental aspects remain unchanged:
1. The direction of the regulation
The goal remains the same: to fight fraud and the shadow economy through invoicing systems that are complete, unalterable, and traceable. Law 11/2021 (Anti-Fraud Law) and Royal Decree 1007/2023 remain fully in effect.
2. The need to use a SIF
Sooner or later, every business or professional will need to use an Invoicing Information System (SIF) that meets the technical requirements: chained hashing, invoicing records, traceability, QR codes, whether in Verifactu or Non-Verifactu mode.
3. Software vendors' obligations
In July 2025, Invoicing Information Systems (SIF) had to be adapted to the technical obligations required by the regulation. Despite the delay in enforcement for taxpayers, legal obligations for software producers remain fully in force. Vendors must have a Responsible Declaration on their website and product.
4. Existing exceptions
Specific provisions remain for:
- Companies in the SII (Immediate Information Supply), which are excluded from Verifactu.
- Territories with their own systems: TicketBAI in the Basque Country, specific regulations in Navarra.
- Companies with tax domicile in the Canary Islands, Ceuta, and Melilla, which must comply but with adaptations for their special tax regimes.
Who must comply with Verifactu and who is excluded?
The Verifactu Regulation (RD 1007/2023) affects two main groups:
Required to comply
- Invoicing software vendors: companies that develop or market invoicing software must ensure their systems meet the established requirements.
- Entrepreneurs and professionals who issue invoices: any natural or legal person established in Spain that uses an invoicing information system.
Excluded from Verifactu
Those who meet the following conditions are not required to comply (the 4 "NO" rule):
- NO use of any invoicing information system (exclusively manual invoicing).
- NO enrollment in the Immediate Information Supply (SII), whether voluntary or mandatory.
- NO tax domicile in the Basque Country or Navarra, where different tax regulations apply.
- NO existing official exemption that releases them from compliance.
Should I stop my Verifactu adaptation plan?
In a word: no.
The only thing that changes with RDL 15/2025 is the timeline, not the substance of the obligation. The Verifactu regulation is moving forward, and the Anti-Fraud Law remains fully in effect.
If you stop now and leave everything for late 2026, you'll be in the same situation many were in before the postponement: rushing, uncertain, and making improvised decisions.
The wisest approach is to use this extra year to plan calmly, not to forget about it. If you've already invested in software solutions adapted to the regulation, you've effectively incorporated digitalization into your processes and business. This early adoption allows you to:
- Comply with legal requirements from day one.
- Optimize operations and reduce manual tasks.
- Focus on adding value to your daily business activities.
How to make the most of the extra time before 2027
Verifactu being delayed to 2027 doesn't mean you should sit idle. On the contrary, it's a good time to do things you need anyway:
1. Review how you invoice today
Ask yourself: are you still creating invoices in Excel or Word? Do you have multiple disconnected tools? Are invoices getting lost between emails and paper?
Even if the regulation is delayed, these problems are already costing you time, control, and peace of mind. Switching to proper invoicing software isn't just about "complying with Verifactu": it's about managing your business better.
2. Choose or consolidate your invoicing software
Even though the Royal Decree hasn't been applied to all taxpayers yet, you can start working with tools that are already aligned with the regulation and prepared for Verifactu.
For developers and companies that need to integrate Verifactu into their own software, there are two options:
- Direct integration with the Tax Agency's API: a complex development requiring three to six months of work.
- Using an API like Verifacti's: designed for invoicing software and ERPs seeking a simple, fast, and cost-effective adaptation. Integration time is reduced to just a few days.
3. Train your team
The worst possible combination is a regulatory change with a team that doesn't know what's happening. Use this time to:
- Hold internal sessions about what a SIF is, what Verifactu is, and what it will mean day-to-day.
- Understand the differences between Verifactu and Non-Verifactu modes.
- If you're an advisory firm, prepare simple materials to explain to your clients what's coming and how you'll help them.
4. Inform your clients and suppliers
The obligation affects the entire chain. Anticipating that conversation with clients and suppliers reduces surprises when the deadlines kick in. The more organized your foundation is now, the easier it will be to comply when the timeline becomes definitive.
Penalties: what you risk if you don't comply on time
Article 201 bis of Law 58/2003 (General Tax Law) establishes severe penalties for non-compliance:
| Type of violation | Penalty |
|---|---|
| Manufacturing or selling non-compliant software | €150,000 per fiscal year per type of non-compliant system |
| Failing to certify software when required | €1,000 per system sold without certification |
| Using non-compliant software as a company | €50,000 per fiscal year |
It is important to note that if a company uses outdated and unmaintained invoicing software that does not comply with the regulation, the responsibility falls on the user company, not the software vendor.
Frequently asked questions
When does Verifactu definitively come into force?
For software vendors, it has been in force since July 2025. For companies subject to Corporate Tax, the date is January 1, 2027. For self-employed workers and other taxpayers, July 1, 2027 (RDL 15/2025).
Has Verifactu been cancelled?
No. Verifactu has not been cancelled or eliminated. Only the deadlines have been postponed by one year for businesses and self-employed workers to comply with the regulation. The obligation remains fully in effect and the direction of the regulation has not changed.
Do software vendors also benefit from the postponement?
No. Software vendors were required to have their products adapted since July 2025, and that obligation has not been modified. The postponement only affects taxpayers (businesses and self-employed workers).
Should I wait until 2027 to adapt my software?
It is not recommended. The delay is an opportunity to plan calmly, not to postpone indefinitely. If you start the adaptation now, you'll arrive at 2027 with your homework done, less risk of errors, and more time to focus on your business.
What about companies enrolled in the SII?
Companies enrolled in the Immediate Information Supply (SII) are excluded from Verifactu. However, they are not exempt from the future B2B electronic invoicing obligation regulated by the Crea y Crece Law.
Does the postponement also affect B2B electronic invoicing?
Not directly. RDL 15/2025 postpones the Verifactu deadlines. B2B electronic invoicing (Crea y Crece Law) has its own timeline, pending the Ministerial Order whose draft was published in April 2026.