Lorraine Williamson
Spain has quietly hit the pause button on one of the biggest admin changes facing businesses and freelancers. The VeriFactu delay in Spain 2027 is now official, giving companies and autónomos an extra year before compliant invoicing systems become mandatory.
That sounds like relief. It is. But it’s also a signal: the direction hasn’t changed, only the timetable.
The headline change: two new deadlines
The Tax Agency (AEAT) has published the revised dates following the legal change introduced by Real Decreto-ley 15/2025.
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1 January 2027:
for entities that file Corporate Income Tax (Impuesto sobre Sociedades). -
1 July 2027:
for the rest of the taxpayers affected, including many autónomos and SMEs.
So, no compulsory switch on 1 January 2026 for most readers. But the countdown is still very real.
What VeriFactu actually is (and what it isn’t)
VeriFactu sits inside Spain’s wider push to block “double-use” invoicing software and improve traceability. It’s tied to the legal framework created by the anti-fraud law (Ley 11/2021) and the later regulation that defines the technical requirements for invoicing systems.
In practice, it’s about your billing software producing invoice records that are:
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consistent,
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traceable,
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and not quietly alterable after the fact.
It does not automatically mean every invoice is sent to AEAT in real time in every scenario. The regime includes different compliance approaches, and the detail lives in the regulation and AEAT guidance.
Why the delay happened
The official AEAT note focuses on what matters to businesses: the implementation timetable has been extended to allow more time to adapt systems.
Behind that is a familiar Spanish reality. A national requirement can be legislated quickly, but adoption depends on software providers, advisers, training, and small firms with limited time to change processes mid-year.
The part many people miss: software providers have deadlines too
This isn’t only a “business user” issue. The BOE text also adjusts the timetable for producers and sellers of invoicing systems, linking it to the “nine months” rule from the ministerial order HAC/1177/2024, while still requiring adaptation before the new end dates.
If you use a popular platform, your provider may update you automatically. If you use a niche tool or a custom spreadsheet-based workflow, 2026 is when you’ll want to get serious.
What to do in 2026 (without panicking)
The smart play is to treat the delay as breathing space, not permission to ignore it.
A sensible 2026 plan
Start by asking one question: how do I invoice today? Then work forward.
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If you have a gestor, ask what they want you to use by late 2026.
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If you invoice yourself, check whether your current tool has a published Veri*factu compliance roadmap.
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If you change software, do it outside your busiest months.
This is one of those admin reforms where the worst outcome is scrambling during peak season.
VeriFactu dates at a glance
VeriFactu delay Spain 2027 timeline
Corporate taxpayers:mandatory by 1 January 2027.
Most autónomos / other taxpayers: mandatory by 1 July 2027.
How this links to the wider “Spain changes in 2026” picture
If you’ve been following the other big January shifts — the V16 connected beacon rule for drivers, DGT’s evolving position on scooter/VMP registration, and the pensions calculation changes — this fits the same pattern.
Spain is tightening systems that sit behind daily life: mobility, money, and admin. The reforms arrive in phases. The paperwork arrives all at once.
The key point to remember
The VeriFactu delay Spain 2027 gives you time. It doesn’t remove the obligation. AEAT has published the new dates, the BOE has enacted the change, and software providers will use 2026 to move clients onto compliant systems.
If you plan early, it’s a routine upgrade. If you leave it late, it becomes another Spanish bureaucracy story you’ll repeat at every café table next December.