Tax Agency Delays Verifactu to 2027: What Really Changes for SMEs and the Self-Employed

The Government has confirmed the postponement of Verifactu, the new invoicing registration system designed to prevent alterations and hidden sales. The measure, initially planned for 2026, is delayed by one year following pressure from business associations, self-employed workers, and software developers. The goal: give businesses more time to adapt to a complex regulation that still lacks fully operational rules.

With this change, it avoids more than three and a half million SMEs and self-employed workers entering an accelerated adaptation phase, marked by technical uncertainties and implementation costs ranging from 1,000 to 6,000 euros, according to estimates from Catalan business associations.

What is Verifactu and Why Does It Raise So Many Questions?

Verifactu is part of the 2021 Anti-Fraud Law and aims to completely eliminate the use of dual-purpose software or “black box” systems. To achieve this, Invoicing Information Systems (SIF) must:

• Ensure invoice integrity, traceability, and immutability.
• Generate a billing record for each issued document.
• Include a QR code with associated tax information.
• Be able to store the record internally or automatically send it to the Tax Agency (the actual Verifactu mode).

Penalties for non-compliance could reach 50,000 euros, applicable to both users and developers.

What Are the Concerns About Verifactu?

The issue is that the regulation has generated multiple uncertainties:

• Are my current programs still valid?
• Can I use Excel or Word?
• What happens if I invoice manually?
• Will the Tax Agency require all invoices to be sent in real time?

The Administration clarified that those who always invoice manually are excluded, but issuing even a single invoice using software makes the obligation applicable. It also distinguished between spreadsheets that “process data” (required to comply) and those that do not.

New Dates for Verifactu

With the announced extension, the schedule is as follows:

Group	New Date	Previous Date
Companies subject to Corporate Tax	January 1, 2027	January 1, 2026
Self-employed and other personal income taxpayers	July 1, 2027	July 1, 2026

The delay is part of the Government’s commitments with Junts and responds to formal requests from ATA, Pimec, and other business organizations, which warned of insufficient time and the economic impact of the technological change.

 

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What Doesn’t Change with Verifactu?

Although postponed, Verifactu is not eliminated. The Tax Agency maintains that the system is essential to:

• Ensure reliable and tamper-proof invoicing.
• Standardize market software.
• Enable real-time tax control.

Furthermore, the delay does not affect the mandatory electronic invoicing under the Crea y Crece Law, which also starts its own schedule in 2027 for SMEs and self-employed workers. These are two distinct obligations that will coexist.

What Should SMEs and the Self-Employed Do Now?

The extension provides time, but does not remove the need for preparation. Recommended actions include:

1. Review current software and confirm if it processes data, is ready to generate records, QR codes, and traceability.
2. Plan the transition to a certified SIF for 2027.
3. Consult tax and accounting advisors to avoid penalties and understand how Verifactu will coexist with electronic invoicing.
4. Assess internal costs and schedule: training, processes, migration, and testing.

How Does This Change Impact Your Company?

The extension reduces pressure, but the obligation remains and adaptation will be inevitable. The key now is to anticipate, evaluate your invoicing system, and plan an orderly transition before 2027.

At Adlanter, we help you assess Verifactu’s impact on your processes, choose the right software, and ensure your company complies with tax regulations without interruptions.