The Government has today announced the official postponement of the obligation to implement the Veri·factu invoice verification system.
The new deadlines are as follows:
Companies subject to Corporation Tax: mandatory from January 2027 (previously January 2026).
Self-employed individuals and SMEs: mandatory from July 2027 (previously July 2026).
This postponement has been formalised through a Royal Decree-Law approved by the Council of Ministers. It responds to widespread demands from the business sector, given that, according to recent studies, only 8% of SMEs and self-employed professionals had already implemented approved software.
What does this change mean for you?
Although the obligation has been delayed by one year, Veri·factu will still become mandatory. Furthermore, penalties for non-compliance can reach up to €50,000, making early preparation essential.
At EBF Consulting, we believe this postponement offers a significant opportunity:
2026 can be the ideal year to migrate to approved software without pressure, allowing sufficient time to train your team, adapt internal processes, and resolve any queries before the system becomes compulsory.
Real advantages of adopting approved software in 2026
Adopting a compliant system ahead of time not only avoids last-minute stress but also professionalises and strengthens your business. Key benefits include:
- Faster payments and reduced late payment
Approved software improves traceability and enables tighter control of outstanding invoices, automatic reminders, and more efficient reconciliations. - More accurate and immediate financial information
Real-time data will support better decision-making: margins, sales per product/service, seasonal trends, cash-flow forecasting, and more. - Professionalised management
Certified systems guarantee the integrity and authenticity of every invoice, increasing trust among clients, suppliers, and financial institutions. - Fewer errors and less time wasted
Avoids duplicates, deleted invoices, unauthorised changes, and manual errors.
It also greatly facilitates the work of your accounting and tax advisers. - Better preparation for inspections and requirements
The software generates tamper-proof records, exactly as required by the Spanish Tax Agency. This reduces risk and simplifies any potential audit.
Our professional recommendation
Even though the obligation has been postponed, we do not recommend waiting until 2027.
Those who begin adapting in 2026:
will do so without pressure,
will be able to choose the software that best suits their business,
and will enter 2027 with all processes already digitalised and functioning smoothly.
We hope this information helps you plan the coming months with confidence.
If you would like to explore software options, prepare an implementation plan, or resolve any questions regarding Veri·factu, our team is available to assist you with anything you may need.