Spain announces delay to Verifactu, giving companies more time to prepare
On 2nd December 2025, the Spanish Ministry of Finance announced a one-year delay in the mandatory rollout of the new Verifactu digital invoicing and verification regulations. While the official decree is still awaited, this is positive news for businesses that are not yet fully prepared.
This was published on 3rd December 2025 by means of Royal Decree-Law 15/2025, but it is not yet definitive as such law must be approved by the Spanish Congress.
What is Verifactu?
Verifactu requires all invoices to be digitally generated, secure, and traceable, with billing software meeting Spanish Tax Authorities standards. The system helps combat VAT fraud and streamline compliance.
Why the Delay?
According to the Ministry of Finance, the postponement is due to the significant technical and operational challenges many businesses have faced in adapting their invoicing systems. Industry associations also highlighted that a large number of companies were not yet prepared to meet the original deadlines, prompting the government to provide a longer transition period.
New Timeline
- For companies subject to Spanish corporate tax it will be mandatory from 1st January 2027.
- For Spanish Self-employed / smaller businesses, from 1st July 2027.
Schlussfolgerung
Although the Verifactu deadlines have been officially pushed back, the additional time should be viewed as an opportunity, and not a reason to delay preparation. Ensuring systems, processes, and teams are ready early will help avoid last-minute challenges once the decree is published and the rules take effect.
If you would like support reviewing your VAT compliance process in preparation for Verifactu, our team is available to assist.