Under the approved amendments, the new compliance deadlines are as follows:
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1 January 2027: Mandatory compliance for taxpayers subject to Corporate Income Tax (Impuesto sobre Sociedades)
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1 July 2027: Mandatory compliance for all other obligated taxpayers, including self-employed professionals and entrepreneurs subject to Personal Income Tax (IRPF)
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The deadline of 29 July 2025 for software producers and vendors to offer VERI*FACTU-compliant versions of their billing systems remains in effect. However, systems already in use under existing support contracts may follow the taxpayer deadlines instead (January/July 2027).
This represents a one-year extension from the deadlines established by Royal Decree 254/2025, which had previously postponed the original July 2025 deadline set out in Royal Decree 1007/2023.
Rationale
The postponement is intended to provide SMEs and self-employed professionals with additional time to adapt their invoicing systems to the new requirements. Industry data suggests that adoption has been slow, with only approximately 8% of affected businesses having implemented compliant systems to date.
What remains unchanged
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The exemption for taxpayers already reporting via the SII (Suministro Inmediato de Información) system continues to apply
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The technical specifications set out in Order HAC/1177/2024 remain unchanged
For future updates on Spain and similar developments in other countries, follow our Regulatory Analysis page.
