The Spanish government has announced that the entry into force of Verifactu has been postponed until 2027. It has modified the timetable for the implementation of the mandatory electronic invoicing system, giving companies and self-employed workers more time to adapt to the new requirements.
In this article, we explain the new Verifactu date, who it affects, and what companies must do to comply with the regulations.
What is the new date for Verifactu in 2027?
The new schedule is established as follows:
- For companies subject to corporate income tax, the obligation will begin on January 1, 2027.
- For freelancers and small businesses, the compliance date will be July 1, 2027.
The decision responds to demands from the business sector, which had reported technical and operational difficulties in complying with the initial requirements. This postponement seeks to provide additional time to adapt correctly and avoid potential problems arising from hasty implementation.
What is Verifactu and why is it being introduced?
Verifactu is a system promoted by the Tax Agency, designed to guarantee the traceability, integrity, and security of invoices issued by companies and self-employed individuals.
The system requires that:
- Invoices are generated using certified software.
- The information is unalterable.
- Ensure accounting traceability.
- Facilitate supervision by the Treasury.
The main objective is to reduce tax fraud and improve control over economic transactions.
Who is affected by the Verifactu obligation?
The obligation will affect:
- Commercial companies.
- Self-employed.
- SMEs.
- Companies that use computerized billing systems.
Virtually any business that issues invoices will need to adapt before the new deadlines in 2027.
Impact of the postponement
This delay offers companies and freelancers several advantages:
- Time to adapt: The postponement provides additional time to update billing systems and prepare internal processes.
- Avoid rushed implementation: Many companies had not yet begun the transition, and this extra time helps minimize the risk of errors or penalties.
- Internal process review: Allows you to analyze current procedures, optimize billing management, and ensure that operations comply with regulations.
- Gradual preparation: Businesses can train their teams and test new tools without rushing, ensuring efficient and secure compliance.
Tips for businesses
Although the postponement offers some breathing room, it is important not to leave adaptation until the last minute. Companies should:
- Review current billing systems and plan for necessary upgrades.
- Train staff responsible for electronic invoicing.
- Ensure that internal processes are consistent and prepared to comply with legal requirements.
- Evaluate the possibility of improving or modernizing your accounting and administrative systems during this period.
In summary, the delay of Verifactu until 2027 is an opportunity for companies to make a planned and efficient transition, avoiding last-minute problems and ensuring that their operations comply with regulations in an orderly and secure manner.