Spain Delays Veri*factu E-Invoicing to 2027

December 14, 2025

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On December 2, 2025, the Spanish Council of Ministers approved a Royal Decree and officially postponed the launch of its Veri*factu e-invoicing system. With the Decree in effect, the implementation date has been pushed back for one year. Thus, under the new timeline, taxable persons that are not part of Spain’s SII real-time reporting system will need to implement Veri*factu from January 1, 2027.

Regulatory Background Behind Veri*factu

The implementation of the Veri*factu, a system that requires all invoicing software to either generate secure, traceable invoice records or send those records directly to the Spanish Tax Authority, was initially set to start in 2026 in two phases.

In the first phase, taxable persons subject to Corporate Tax were scheduled to meet these requirements, while in the second phase, starting on July 1, 2026, other businesses and self-employed professionals using invoicing software would become subject to these rules. Notably, some groups are excluded from these requirements, including taxable persons operating under simplified VAT regimes, transactions that are fully VAT-exempt, and entities in the Basque Country and Navarra that already follow the TicketBAI rules.

However, with the Royal Decree adopted, the stated implementation deadlines have been moved to January 1 and July 1, 2027, respectively. The main reason for this postponement is the government's conclusion that additional time is necessary for businesses and software providers to adapt their systems to ensure a consistent rollout across the economy. Now, with an extended deadline, businesses have additional time to prepare more adequately for the new requirements.

Conclusion

The Public Notice released by the Ministry of Finance officially confirms what was already known, that the implementation of the Veri*factu will be postponed by one year. Nonetheless, with the Royal Decree finally adopted, taxable persons do not doubt their obligations and have more time to prepare for the upcoming regulatory changes and new requirements.

Source: Spanish Ministry of Finance, VATabout - SII or Verifactu: A Dilemma for Businesses Operating in Spain

Why did Spain postpone the Veri*factu e-invoicing system?

Spain postponed the system because the government concluded that businesses and software providers needed more time to adapt their invoicing systems and ensure a consistent nationwide rollout.

When will Veri*factu now become mandatory?

The new implementation dates are January 1, 2027 for Corporate Tax taxpayers and July 1, 2027 for other businesses and self-employed professionals using invoicing software.

Who is required to comply with the Veri*factu rules?

All taxable persons using invoicing software must comply, except those under simplified VAT regimes, fully VAT-exempt transactions, and entities in the Basque Country and Navarra that already follow TicketBAI.

What was the original Veri*factu implementation timeline?

The rollout was originally scheduled to begin in 2026, with Corporate Tax taxpayers first, followed by other businesses and self-employed professionals from July 1, 2026.

Which regions are excluded from the Veri*factu requirements?

Taxable persons in the Basque Country and Navarra are excluded because they already follow the TicketBAI invoicing rules.

What does the Royal Decree mean for businesses preparing for Veri*factu?

The Royal Decree gives businesses clarity on their obligations and provides an additional year to prepare their systems for the upcoming e-invoicing requirements.

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