The Government postpones the implementation of VERIFACTU until 2027
3 December 2025 · VILAR RIBA
The Council of Ministers has approved the Royal Decree granting companies and self-employed workers an additional year to adapt their invoicing software. The requirement is postponed until January 1, 2027 for Corporate Tax taxpayers, and until July 1 for all others.
Against all expectations, the Government has decided to delay by one year the entry into force of the obligation for companies and professionals to adapt their invoicing systems, commonly known as “Verifactu.” The Royal Decree-Law approving this postponement was published in the Official State Gazette (BOE) on Wednesday, December 3.
With this measure, companies subject to Corporate Tax will not be required to adapt their invoicing software until January 1, 2027, and a longer deadline is maintained for the remaining companies and self-employed workers, who will have until July 1 of that same year to comply.
