Government pushes back rollout of the Verifactu invoicing system for SMEs and self-employed workers to 2027

The newly approved decree adjusts the Verifactu timetable to allow a more gradual technical and operational transition

The Spanish Government has approved a Royal Decree-Law extending the deadlines for the mandatory adoption of the Verifactu electronic invoicing system, aimed at small and medium-sized enterprises as well as self-employed professionals. The measure postpones by one year the enforcement of the Verifactu Regulation, originally scheduled for 2026, in order to ensure a smoother and more effective rollout across the business sector.

The rule amends Royal Decree 1007/2023, which established the technical standards that invoicing software used by SMEs and freelancers would be required to meet. Under the new timetable, these requirements will now apply from 1 January 2027 for Corporate Tax payers, and from 1 July 2027 for the remaining businesses and self-employed individuals.

Ensuring a consistent, sector-wide implementation

With this adjustment, the Government aims to give companies more time to upgrade and adapt their invoicing systems to the new digital framework. The intention is to ensure an orderly transition, avoiding disproportionate compliance burdens or technical issues during the initial deployment phase.

Verifactu forms part of Spain’s broader strategy to strengthen tax controls and combat fraud. One of its key objectives is to eliminate the use of so-called “dual-use software”—programmes capable of altering or deleting accounting entries to conceal actual revenue. By standardising and securing electronic billing, the new system is expected to improve traceability, enhance data integrity and facilitate tax compliance, particularly for SMEs and sole traders.

Greater security and traceability for SMEs and self-employed workers

From 2027 onwards, invoicing software will need to comply with strict technical safeguards preventing any undocumented alteration of billing data. Any change made will require the issuance of a linked corrective invoice, effectively putting an end to practices such as “delete and redo”, which have traditionally complicated audit and inspection processes.

The new regulatory framework is intended to offer SMEs and freelancers greater legal certainty, streamline accounting procedures and contribute to a more transparent business environment.