VERIFACTU implementation delayed by one year

With less than a month to go before the new Verifactu invoicing system becomes mandatory, Royal Decree-Law 15/2025 of 2nd of December has just been published, adopting urgent measures to promote investment activity by local authorities and autonomous communities, and amending Royal Decree 1007/2023 of 5th of December approving the Regulation establishing the requirements to be adopted by computer or electronic systems and programmes supporting the invoicing processes of entrepreneurs and professionals, and the standardisation of invoicing record formats, which is currently pending validation by Parliament, introduces a further postponement of the dates of application of the Verifactu Regulation.

According to the Government, this amendment is due to the fact that circumstances remain that justify a further extension of the deadline for compliance, motivated both by the necessary adaptation of computerised invoicing systems and by the desirability of ensuring orderly and uniform implementation across the business sector as a whole. The concurrence of these reasons constitutes a circumstance of extraordinary and urgent necessity.

Article 3 of this Royal Decree-Law amends the fourth final provision of Royal Decree 1007/2023, extending the deadlines for adapting computerised invoicing systems to the requirements set out in the regulation: for those subject to Article 3.1.a): 1st of January 2027, and for all others subject to Article 3.1: 1st of July 2027.

Therefore, the deadlines for adapting computerised invoicing systems to the requirements set out in the regulations are, in principle and pending validation by Parliament, as follows:

• For corporate income tax payers, the deadline is extended to the 1st of January 2027.

• For all other taxpayers (self-employed persons, personal income tax payers and entities under the income allocation regime that carry out economic activities, and non-resident income tax payers who obtain income through a permanent establishment), the deadline is extended to the 1st July 2027.

Barcelona, 5th of December 2025