The Spanish Government has officially delayed the launch of the VERI*FACTU digital invoicing system, giving companies and self-employed workers a full extra year to adapt. On 2 December 2025, the Boletín Oficial del Estado (BOE) published Royal Decree-Law 15/2025 (RDL 15/2025), which extends the deadline for all businesses required to update their billing software (SIF) under Spain’s Anti-Fraud Law.
This new decree affects millions of businesses, from small autónomos to large companies, as well as all software providers in the invoicing and accounting industry. Originally planned for 2026, the VERI*FACTU system will now become mandatory throughout 2027, marking one of the most significant digital reforms in Spain’s recent tax history.
But what exactly has changed? Why was the timeline extended? And what do companies need to prepare for? Here’s an easy, human explanation.
Why VERI*FACTU Exists in the First Place
VERI*FACTU is part of a broader package of anti-fraud regulations designed to eliminate what’s known as “double-use software” — invoicing tools that allowed businesses to alter or delete invoices without leaving a trace. This type of manipulation made tax inspections more difficult and created significant vulnerabilities in Spain’s tax system.
To solve these issues, the Government created a strict regulatory framework under:
• Article 29.2.j of the General Tax Law
• Royal Decree 1007/2023, which defines the technical requirements billing software must meet
• Order HAC/1177/2024, which further develops the VERI*FACTU format
• And now Royal Decree-Law 15/2025, which adjusts the compliance deadlines
The objective is simple:
to ensure every invoice issued in Spain is secure, traceable, unalterable and properly recorded, creating a digital audit trail that the Tax Agency (AEAT) can verify at any time.
The New Deadlines: What RDL 15/2025 Changes
The publication of RDL 15/2025 in the BOE officially moves the VERI*FACTU deadline one year forward for nearly all taxpayers who use billing software.
The new mandatory adoption dates are:
1 January 2027
For legal entities and companies that pay Corporate Income Tax (IS).
1 July 2027
For:
• Self-employed workers (IRPF)
• Professionals
• Non-resident taxpayers with a permanent establishment in Spain (IRNR)
• Entities under the attribution-of-income regime
These two groups represent the vast majority of users who must adapt their systems.
It’s important to note that software developers and distributors already had to comply since 29 July 2025, and this obligation has not changed. Providers must ensure all invoicing systems they produce or sell are fully aligned with the VERI*FACTU rules.
The decree also confirms that contracts for multi-year maintenance and updates must respect the new 2027 deadlines, ensuring consistency across existing agreements.
What VERI*FACTU Actually Requires
To understand the impact of this change, it’s useful to know what VERI*FACTU means in practical, everyday terms.
Here are the core features of a VERI*FACTU-compliant system:
✔ Unalterable Record of Every Invoice
Every invoice must be stored with a unique identifier and cannot be edited or deleted.
If a mistake is made, a corrective invoice must be issued.
✔ Digital Fingerprint (Hash)
Each invoice includes a cryptographic fingerprint that proves its authenticity.
✔ Chained Sequence
Each invoice must link to the previous one in chronological order.
This prevents breaks in the chain and signals any attempt to manipulate records.
✔ QR Code
Every invoice must include a QR code so clients can scan and instantly check if the invoice has been sent to AEAT.
✔ Optional Real-Time Transmission
Though not mandatory, VERI*FACTU allows for automatic sending of invoice records to the Tax Agency as soon as the invoice is issued.
✔ Audit-Ready Information
The system ensures inspectors can verify that no invoices were hidden, modified or deleted.
In short, VERI*FACTU is designed to create a tamper-proof billing environment that protects both the tax system and honest businesses.
Why the Government Delayed the Deadline
According to the Government, the reasons for the extension are:
• Many businesses and freelancers need more time to update their invoicing systems
• Software providers risked not being ready for the 2026 deadline
• A delay ensures a more orderly and uniform transition across all industries
• The timeline had already been changed once before, and another shift created uncertainty
• Stakeholders across multiple sectors — from hospitality to tech — requested more time
The delay is also part of a political agreement with Junts per Catalunya, which asked for additional flexibility for Catalan businesses and freelancers.
In any case, RDL 15/2025 still needs to be validated by the Spanish Parliament, as with all Royal Decrees-Law.
The Unresolved Issue: SII-IVA and REDEME
Although the decree solves the timing problem, it leaves an important issue unresolved.
There are thousands of businesses that, anticipating the previous deadline, opted into:
• SII-IVA (Real-Time VAT Bookkeeping), or
• REDEME (Monthly VAT Refund Regime)
Both regimes exempt participants from needing to adopt the VERI*FACTU system.
Many taxpayers chose them precisely to avoid the software update required for 2026.
But now that the deadline has been delayed to 2027:
• Some businesses want to reverse that decision
• Opting out is normally allowed only in November, and we are now in December
• Both SII-IVA and REDEME require a minimum mandatory period of application
In other words:
They are stuck unless the Government creates a special renunciation window.
There is precedent for such an exception.
In 2017, during the rollout of SII-IVA, the Government temporarily opened a special month-long window so businesses could opt out under the new rules.
Tax experts believe a similar solution will be needed now to avoid penalising businesses that acted early and diligently.
How VERI*FACTU Will Affect Daily Business Operations
The introduction of VERI*FACTU is not just a software update — it changes the way businesses issue invoices.
Here are a few practical examples:
- You can no longer delete an invoice
If you make a mistake, you must issue a corrective invoice, which permanently records both the original and corrected information.
- Clients can verify your invoice with a QR code
They simply scan the code to check whether the invoice has been properly recorded.
- No gaps are allowed in invoice numbering
The system must show a complete sequence, preventing hidden or missing invoices.
- Your invoicing software must comply with strict, certified standards
Typical off-the-shelf tools (Excel, Word, older apps) will not be allowed.
- You may eventually report invoices to AEAT in real time
This creates a more transparent environment and reduces the risk of tax mistakes.
Tools Already Available: AEAT’s Free VERI*FACTU App
To help with the transition, Spain’s Tax Agency has already released a free electronic invoicing tool for small businesses and autónomos.
The AEAT app allows users to:
• Create VERI*FACTU-compliant invoices
• Automatically generate the required QR code
• Send invoice records directly to AEAT
• Store and consult invoices digitally
The tool is optional and intended for freelancers or companies with simple invoicing needs.
For businesses with larger or more complex operations, certified professional software will still be necessary. With Exactly, you don’t have to worry as we are already prepared for the new ruling.
How Businesses Should Prepare for 2027
Although the deadline has been extended, businesses should still use this time to prepare. Waiting until late 2026 or early 2027 will likely lead to software shortages, slower adaptation times and potential compliance risks.
Here is a recommended roadmap:
✔ Step 1: Audit Your Current Invoicing System
Identify whether your current software can or cannot be upgraded to VERI*FACTU standards.
✔ Step 2: Speak With Your Software Provider
Ask about their roadmap, update schedule and compliance guarantees.
✔ Step 3: Plan the Transition Early
Give your team time to learn the new system, update workflows and adjust accounting processes.
✔ Step 4: Review SII-IVA/REDEME Decisions
If you opted into these regimes for 2026, stay alert for new Government announcements that may allow a special withdrawal period.
✔ Step 5: Work With Professionals
Your accountant or tax consultant should guide you through the transition, ensure regulatory compliance and help avoid penalties. At Exactly, we offer professional online services in any language and tailored to your needs.
The Bottom Line: VERI*FACTU Is Coming — Just One Year Later
The delay does not change the underlying direction of Spain’s tax policy.
VERI*FACTU will become mandatory.
The only thing that changes is the timeline.
Businesses now have an extra year to prepare — but this time should be used efficiently, not wasted. The transition will require new tools, new processes and in many cases, new habits.
Exactly will continue to monitor all BOE publications, AEAT updates and any upcoming changes involving SII-IVA or REDEME.
Prepare Early: Exactly Can Help You Adapt to VERI*FACTU Before 2027
Whether you’re a freelancer, an SME or a fast-growing company, our team can guide you through every step of the VERI*FACTU transition:
• Choosing or upgrading certified billing software
• Reviewing your invoicing system and accounting workflows
• Understanding how the 2027 deadline affects your business
• Staying compliant with all new tax obligations
• Avoiding penalties, delays and costly mistakes
📩 Contact Exactly today and get expert support for a smooth, stress-free transition to VERI*FACTU.
We make compliance simple — so you can focus on growing your business.
