VeriFactu: 2027 Deadlines and How to Prepare

Regulatory review: 25 August 2026. The mandatory dates are no longer in 2026. The Spanish Tax Agency states 1 January 2027 for Corporate Income Tax payers and 1 July 2027 for the other taxpayers covered by article 3.1 of the invoicing-system regulation.

What the invoicing-system rules actually change

Royal Decree 1007/2023 governs the requirements for certain computerised invoicing systems. “VeriFactu” is often used as shorthand for the entire framework, although VERI*FACTU is technically one compliance mode: the mode that sends invoicing records to the Spanish Tax Agency.

The analysis should not be based only on company size. Before changing software, a business should confirm whether the taxpayer and its transactions fall within scope, whether an exclusion applies and which system is actually used to issue invoices.

Current official timetable

• 1 January 2027: mandatory date for Corporate Income Tax payers that fall within the regulation.
• 1 July 2027: mandatory date for the remaining taxpayers covered by article 3.1, including self-employed individuals carrying on economic activities where the rules apply.

The Tax Agency describes the preceding period as a testing period. It is therefore inaccurate to present 2026 as the general mandatory-use date. Businesses can still use the time to inventory systems, confirm scope and test the supplier's compliant version.

VERI*FACTU and non-VERI*FACTU

The regulation provides two principal operating modes for an invoicing system:

• VERI*FACTU mode: continuously sends invoicing records to the Tax Agency. It reduces some internal technical custody requirements and supports verification through the QR code provided by the rules.
• Non-VERI*FACTU mode: does not continuously send those records. The system must retain them and meet additional security, traceability, signature and event-log requirements.

This does not make one mode optional and the other mandatory. Both must satisfy their applicable technical framework. The choice depends on the invoicing workflow, internal controls, integrations and the ability to preserve evidence.

There is no prior external approval

A common mistake is to look for software “approved by the Tax Agency” or entered in an official register. The Tax Agency explains that no external certification or prior product register is required. The producer or developer must include a declaration of responsibility in each version, identifying the system and declaring its compliance.

When assessing a supplier, request the declaration for the specific version, check that it is accessible within the product and obtain written confirmation of the operating mode offered. This is more reliable than accepting labels such as “certified” or “compatible” without documentation.

Preparation checklist

1. Confirm scope: identify the taxpayer, activity, transactions and system used.
2. Map the workflow: document how each invoice is created, corrected, cancelled, sent and retained.
3. Request supplier evidence: planned version, mode, declaration of responsibility, update schedule and support.
4. Review integrations: ERP, accounting, POS, e-commerce and any tool that generates invoicing data.
5. Test before the deadline: validate numbering, corrections, permissions, backups and incident recovery.
6. Train users: changing software is insufficient if the manual process retains incompatible shortcuts.

Official sources

See the Spanish Tax Agency's official invoicing-system FAQs and 2027 deadlines, and its guidance on the producer declaration and the absence of external certification or prior registration.

Each business should review its position according to its tax regime, transactions and invoicing system. Early analysis supports an orderly change without turning a regulatory deadline into a rushed software purchase.