On 2 December 2025, the government issued a new decree postponing the mandatory implementation of the invoicing regulation Verifactu — but only for a little while longer.
Now, the responsibility falls to Congreso de los Diputados. On Thursday 11 December, parliament must ratify (or reject) the decree. If it’s ratified, companies and freelancers get extended breathing room; if not, the old schedule still applies.
That’s why this moment is not just about compliance — it’s about opportunity. Because whether you view Verifactu as a regulatory burden or a chance to modernize, the path you take now could save you time, money, and headaches.
Why Verifactu Matters: Transparency, Traceability, and Compliance
At its heart, Verifactu — enacted under Real Decreto 1007/2023 — is no mere optional add-on. It was born out of the drive to curb tax fraud and ensure that every invoice tells a full, unalterable story.
Under Verifactu:
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Invoices must be issued via certified billing software (SIF) that guarantees integrity, traceability, and inviolability of records.
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Once an invoice is issued, it can’t be modified or deleted — any correction must come through a rectifying document.
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Billing data must be stored (or sent to the tax authority, if using “real-time mode”) ensuring that invoices remain auditable.
In short: Verifactu transforms your invoicing from a private ledger into a transparent record under public scrutiny. And while that sounds demanding — many experts warn of “chaos” for freelancers and small firms — it can also be a foundation for better organization, legal certainty, and long-term stability.
The 2027 Postponement — A Chance to Do It Right
Until recent days, the mandatory dates for Verifactu compliance were: 1 January 2026 for companies (taxpayers under Corporate Tax), and 1 July 2026 for freelancers and small businesses.
But now:
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For companies → 1 January 2027
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For freelancers / SMEs → 1 July 2027
This postponement — which still depends on parliamentary approval — gives many businesses a much-needed window to prepare. That’s why if you are working with legacy billing systems or manual invoicing, now is the perfect time to plan and implement changes without pressure.
Moreover, this delay allows you to shop for the right invoicing solution, test it thoroughly, and train your staff so when the time comes — compliance won’t feel like a rushed burden, but a smooth transition.
Why Companies That Act Now Gain — And Those Who Delay Risk Trouble
Delaying may seem tempting: after all, you have an extra year. But consider this carefully:
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Businesses that already prepared may be at a disadvantage if they have to re-adapt systems once more. As some analysts argue, the postponement punishes those who committed early.
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For those who wait until the last minute — there’s a high risk of system overload, vendor bottlenecks, and rushed migrations, especially when many freelancers and small businesses will scramble at the same time.
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Mistakes in invoicing — wrong data, missing fields, outdated software — could lead to fines or complications with the tax authority.
On the flip side, companies that adopt compliant, certified invoicing systems now — preferably those aligned with the official standards — will benefit from:
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Peace of mind: full compliance without last-minute stress
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Better financial management: organized, traceable invoices which simplify accounting and auditing
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Competitive edge: readiness for any inspection or administrative changes
How to Seize This Moment: Act Strategically, Adopt Smart Tools
If I were you, I’d treat this 2027 postponement as an early warning — not a reason to procrastinate. Here’s a recommended action plan:
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Audit your current invoicing system — check whether your software meets the integrity, traceability, and immutability standards required by Verifactu.
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Research and select a certified SIF or Verifactu-compliant billing software — choose one with good support, proven reliability, and compatibility with potential future changes (like real-time submission to the tax authority).
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Migrate and test well ahead of the deadline — run test invoices, make sure all data flows correctly, ensure invoices are unalterable, traceable, and stored properly.
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Train your team (or yourself, if you’re a freelancer) — get comfortable with the new workflow before compliance becomes mandatory.
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Document everything — keep logs, confirmations, backups — treat invoicing as part of your financial backbone.
If you hesitate, you risk turbulence. But if you act now — you may set the stage for smoother operations, more trust from clients, cleaner accounting — and a future-ready company.
Final Thoughts: Don’t Wait — Let Verifactu Be Your Opportunity, Not Your Burden
In the quiet of bureaucratic corridors, the postponement of Verifactu may appear as a reprieve — a delay, nothing more. Yet for those with eyes to see, this 12-month window is a gift: a chance to update, improve, and transform how your business handles one of its most vital processes — invoicing.
Because in the end, good compliance isn’t about ticking boxes. It’s about building trust, stability, and resilience. And the businesses that approach Verifactu not as a burden, but as a foundation — those will be better prepared for whatever the future brings.