The Council of Ministers has approved the extension of the implementation schedule for Verifactu, the new mandatory electronic invoicing system promoted by the Tax Agency. Companies, SMEs, and the self-employed will now have one more year—until 2027—to adapt their invoicing software to the new technical and tax requirements.
The Government has decided to give companies and professionals one more year to adapt to the new electronic invoicing system VerifiedThis is established by Royal Decree-Law approved by the Council of Ministers on December 2, 2025, that extends the deadline for the system's entry into force until 2027.
This change directly affects the schedule initially planned by the Royal Decree 254/2025, which established the mandatory use of Verifactu from January 1, 2026 for taxpayers of Corporate tax and from July 1, 2026 for self-employed individuals and professionals who pay income tax (IRPF)With the new regulations:
- The companies subject to Corporation Tax they will now have up to January 2027 to adapt.
- The self-employed individuals and other taxpayers subject to Personal Income Tax (IRPF) they will have up to July 2027 to comply with the new obligation.
What is Verifactu?
Verifactu is a mandatory electronic invoicing system, promoted by the Tax Agency, whose objective is to guarantee the authenticity, integrity and traceability of invoices and combat tax fraud. This system requires the use of a Certified and secure software, capable of:
- Generate invoices with fingerprint and QR code.
- Include a CSV (Secure Verification Code).
- Allow the real-time transmission to the Tax Agency or the preservation of invoices with legal guarantees.
The model, in addition to strengthening tax control mechanisms, represents a firm step in the tax digitization and in the fight against fraud in commercial transactions.
What should companies and the self-employed do now?
With this extension, Companies gain time, but They shouldn't wait until the last minute.Tax advisors recommend:
- Review current billing software.
- Contact the software providers to ensure compatibility with Verifactu.
- Consult with tax experts to plan the transition without risks or future penalties.
What's missing to make it final?
This The Royal Decree-Law must be ratified by the Congress of Deputies within 30 days of its approval. Otherwise, the initial dates will revert to their original validity. Therefore, it is important to continue monitoring its parliamentary process.
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