If you search “Verifactu” right now, most of the internet will give you a date that is no longer correct. That’s not a silly mistake on anyone’s part: the rule has been postponed twice, and a lot of the guides out there haven’t been updated. Here’s the corrected version.

What Verifactu is

It’s the certified electronic invoicing system pushed by Spain’s Tax Agency (Agencia Tributaria), part of the obligations under the Anti-Fraud Law (Ley 11/2021), developed by Royal Decree 1007/2023. The underlying idea: every invoice issued through invoicing software must be recorded in a way that can’t be modified or deleted without leaving a trace, with a digital fingerprint, a timestamp, and in many cases a QR code that lets it be verified.

The stated goal is to put an end to keeping one set of accounts for the tax authorities and a different one in reality.

The correct date, as of today

Royal Decree-Law 15/2025, of 2 December, postponed the timeline for the second time. The dates currently in force are:

  • 1 January 2027, for companies (SLs and other corporate entities).
  • 1 July 2027, for self-employed workers and everyone else affected.

Before that postponement, people were talking about July 2026, and that’s the date still showing up in plenty of guides that haven’t been updated in months. If you saw it somewhere, you didn’t imagine it: it just became outdated in December 2025.

Who it actually affects

Only those who issue invoices through invoicing software (what the regulation calls a SIF). Anyone still invoicing by hand or on paper is outside this specific obligation, though at this point it’s rare to find someone working that way.

What to do now, without rushing but without losing sight of it

With the deadline set at July 2027, there’s still time. But the real change isn’t the date, it’s the software you use to invoice: it makes more sense to check now whether yours is already certified than to leave it for the last quarter before the deadline. When we get to that point with you, we’ll review it as part of your ongoing advisory service, not as a last-minute heads-up.