VERIFACTU is the new system promoted by the Spanish Tax Agency to strengthen control over invoicing, ensure data integrity, and combat tax fraud. This mechanism requires invoices issued by companies and professionals to meet a series of technical requirements that allow their verification and traceability, either in real time or on a deferred basis.

The implementation of VERIFACTU has once again become a central issue in tax debate following the recent approval of Royal Decree-Law 15/25 of December 2, which once again modifies its entry-into-force schedule. This decision directly affects companies and professionals seeking legal certainty and regulatory clarity in an increasingly demanding economic environment.

From our accounting firm in Palma de Mallorca, we analyze the real scope of this extension and how it impacts future electronic invoicing obligations.

New entry-into-force dates for VERIFACTU

According to Royal Decree-Law 15/25, the VERIFACTU system will not be mandatory until January 1, 2027 for companies subject to Corporate Income Tax. In the case of self-employed individuals, the deadline is postponed even further, until July 1, 2027.

This is the second extension approved by the Government, following the one announced in April. Initially, the system was expected to come into force in June, but the Executive has chosen to extend the deadline in order to align this obligation with the future implementation of mandatory electronic invoicing, a parallel measure that still has no defined date.

Regarding electronic invoicing, once the pending ministerial order is published, companies with annual turnover exceeding eight million euros will have one year to adapt, while those with lower revenues will have two years.

Legal uncertainty and lack of regulatory foresight

As business advisory professionals, we believe that modifying an obligation of this magnitude at the last minute directly undermines companies’ confidence in regulatory stability. These changes create uncertainty and cast doubt on the ability of fiscal policy to anticipate and plan effectively.

In an already complex economic environment, legal certainty and institutional clarity should be fundamental pillars. Companies need clear rules and stable deadlines to plan investments, adapt their systems, and comply properly with regulations.

Which obligations are actually postponed until 2027?

Although many of the data that must be included in VERIFACTU-compliant invoices are the same as those in a traditional invoice, the new verification system introduces additional relevant information.

Invoices must continue to include standard fields such as the invoice number, issue date, and the details of the issuer and the recipient, but they will also need to incorporate new elements. These include the identifier of the software or invoicing system used and the digital fingerprint of the invoice, known as the hash, which guarantees the integrity of the document.

In most cases, electronic invoicing software will automatically incorporate these requirements. However, experts recommend checking their correct operation, especially during the first months of implementation, while the Spanish Tax Agency keeps its own tool adapted to the system fully operational.

One of the main new features is the mandatory inclusion of a QR code or an identification number when the invoice is issued on paper. Through this code, the recipient will be able to verify that the invoice has been correctly registered in the Tax Agency’s systems.

What happens to those who have already adapted to VERIFACTU?

For companies and professionals who adapted early to the regulation, the extension does not entail any form of financial compensation or recognition. Early compliance, which was a responsible decision at the time, now becomes a competitive disadvantage compared to those who chose to wait.

These taxpayers have already borne costs that their competitors will be able to defer for an additional year, creating a negative incentive with respect to future regulatory obligations.

Is this new extension definitive?

It should be noted that Royal Decree-Law 15/25 must be ratified by the Spanish Parliament within a maximum period of 30 days. It would not be the first time that a royal decree-law has failed due to a lack of parliamentary support.

If the decree is not ratified, the previous deadlines would remain in force: January 1, 2026 for companies and July 1, 2026 for self-employed professionals.

In this changing scenario, having the support of a specialized accounting and legal firm in Palma de Mallorca is key to anticipating changes, ensuring compliance, and avoiding unnecessary tax risks.