Executive Summary
On December 12, 2025, the Spanish Congress ratified Royal Decree-Law 15/2025, which formally delays the implementation of the VeriFactu billing regulations.
Originally set to begin in 2026, the transition period has been extended by one year to ensure businesses have sufficient "leeway" to update their software and internal processes.
New Compliance Deadlines
Corporations (Revenue < €6M):
New Deadline: January 1, 2027
Self-employed / Sole Traders
New Deadline: July 1, 2027
Key Objectives of VeriFactu
- Anti-Fraud Measures: Designed to eliminate "dual-use software" that allows for tax evasion and the underground economy.
- Traceability: Ensures all computerized invoices are secure, traceable, and tamper-proof.
- Simplified Compliance: Aims to streamline tax obligations for small and medium-sized enterprises (SMEs).