Verifactu Postponed to 2027: New Official Dates and All That Changes

#BREAKING NEWS: Verifactu officially postponed to 2027

On 2 December 2025, the Spanish Government published in the BOE the Real Decreto-ley 15/2025 which officially postpones Verifactu to 2027.

This is the second time that the mandatory e-invoicing system is delayed, after it was already postponed from July 2025 to 2026 in 2025.

✅New official dates for Verifactu 2027

1 January 2027: Mandatory for companies (legal entities, companies, SL, SA) - 1 July 2027: Compulsory for self-employed persons (individuals natural persons)

This means that autonomous and SMEs have an additional year to prepare and adapt their invoicing systems.

VERIFACTU DEFERRED TO 2027 - NEW OFFICIAL DATES

#When does Verifactu go into effect? Final dates 2027

These are the official and definitive dates of Verifactu’s entry into force after the postponement:

Type of taxpayer	PREVIOUS date (cancelled)	NEW date (official)
Empresas (Sociedades, SL, SA)	1 January 2026	1 January 2027
Self-employed (Individuals)	1 July 2026	1 July 2027
Software manufacturers	29 July 2025	NO CHANGES

Important: Software manufacturers were already required to have ready their systems from July 2025. This deadline has not changed.

#Why has Verifactu been postponed again?

The deferral of Verifactu responds to three main reasons:

#1. Very low level of readiness: only 8% were ready

According to a TeamSystem Observatory study conducted by Ipsos in November 2025:

✗Only 8% of freelancers and SMEs had implemented Verifactu
✗15% were in pilot phase
✗38% had NO defined plan
✗35% of companies do not have invoicing software
✗63% of professionals in Madrid admitted knowing little or nothing about Verifactu

Translation: The industry was not ready. Implementing Verifactu under these conditions would have been chaotic and would have generated thousands of unintentional violations.

#2. Political pressure: The agreement with Junts

The president Pedro Sánchez openly admitted in an interview on RAC1 that the postponement is part of the compromises of governability with Junts.

Lorenzo Amor, president of ATA (Association of Self-Employed Workers), acknowledged that “the pressure exerted by Junts was key” for the government to give in.

ℹ️Political context of the postponement

The postponement of Verifactu was approved as part of a package of measures negotiated between the PSOE and Junts to guarantee the stability of the Government. It is not a purely technical purely technical decision, but also a political one.

#3. Need for software adaptation

The Ministry of Finance justifies the delay by arguing that it is necessary to “ensure an orderly and homogeneous implementation” in the business sector.

Software developers needed more time to:

Certify their systems according to technical requirements
Upgrade existing applications
Train users on the new system
Perform extensive billing testing

#Verifactu deferred: What does it mean to you?

#If you are self-employed: Your deadline is July 1, 2027

1You have 12 months more margin

Your deadline changes from 1 July 2026 to 1 July 2027.

What to do now:

Take advantage of this extra time to search for compatible software without rushing
Compare options and prices with peace of mind
Start invoicing with Verifactu software NOW to get familiar with it

2Don't trust: It's probably the last delay

This is probably the last delay of Verifactu. Don’t expect any more delays.

Important fact: In June 2027, there will be hiring avalanche. Prices may go up and servers will be saturated.

#If you have a company (SL, SA, partnership): Your deadline is January 1, 2027

Your deadline is 1 January 2027. You have 12 months from now to:

✓Hire or upgrade your billing software
✓Train your team on the new system
✓Test with real invoices before the deadline
✓Verify that ALL invoices generate CSF and QR correctly

#Verifactu fines and penalties: Are they still in force?

YES. The deferral only affects the dates, not the penalties.

Since the new dates (1 January 2027 for companies, 1 July 2027 for self-employed), not complying with Verifactu still entails:

#Table of Verifactu fines in force in 2027

Infringement	Fine
	Using software NOT certified
Invoices without technical requirements	150€ per invoice (minimum 300€)
Alteration of records	1% incorrect billing

❌Verifactu penalties have NOT changed.

Deferral does NOT reduce the penalties. It just gives you more time to prepare. Once the 2027 dates arrive, the penalties will be applied as normal.

#How much does it cost to prepare for Verifactu?

#Verifactu Compatible Software Options

Software	Monthly Pricing	Key Features
BeeL.es	From 4,90€/month
From 10€/month	From 10€/month	Integration with banks
From 12€/month	For freelancers and small and medium-sized companies
Holded	From 15€/month	Complete for companies

Tip: Don’t wait until June 2027 to sign up. Prices may go up and customer service may become saturated.

#Reactions to Verifactu’s postponement

#Self-employed and SMEs: Generalized Relief

Lorenzo Amor (ATA): “It is a respite for the self-employed at a time when they face more obstacles and burdens every day. We asked the government to apply common sense and delay the mandatory entry into force by one year.”

Relevant fact: Only 23% of self-employed had started implementing or had a defined plan in November 2025.

#Technology sector: Negative impact due to delay

Software companies that have invested millions in developing Verifactu solutions have not received the news of the postponement well:

R&D investments that will not pay off until 2027
Marketing and commercial campaigns at a standstill
Trained human resources now underutilized

Computing.es stresses that the delay “shocks the ICT sector”, which had prepared massive launches for the end of 2025.

#What if you already have Verifactu software under contract?

#Option 1: Start using it NOW (recommended)

Although not mandatory until 2027, starting now has advantages:

✓You get familiar with the system without pressure
✓You avoid the last minute rush
✓You can detect problems and solve them in time
✓You will be prepared if there are early inspections

#Option 2: Wait until 2027

If you prefer to wait, be sure to:

That your supplier maintains the contracted price
Have a plan B in case the supplier disappears
Set aside time in your schedule for migration in 2026

#Verifactu final timeline (updated December 2025)

129 July 2025 - Software vendors ready

Software developers should already have their systems certified.

For you: Verify that your favorite software is already Verifactu compliant.

21 January 2027 - Mandatory for enterprises

Companies (SL, SA, cooperatives, etc.) must use Verifactu mandatory.

31 July 2027 - Mandatory for freelancers

THIS IS YOUR DATE IF YOU ARE SELF-EMPLOYED.

From this day, invoicing without Verifactu = automatic fine.

#Will there be more Verifactu deferrals after 2027?

Probably NO.

This is the second consecutive deferral of Verifactu:

First delay: July 2025 → January/July 2026
Second delay: January/July 2026 → January/July 2027

A third delay would be politically unsustainable and would send the message that the regulation is not serious.

⚠️Don't count on any more delays from Verifactu

The 2027 date is definitive. The BOE has already published it and the political negotiations are closed. Get ready now that you have time.

#5 Concrete actions to prepare for Verifactu 2027

#1. Research compatible software options

Compare prices, features and reviews. Don’t wait until June 2027.

Popular Options:

BeeL.es (from 4,90€/month, intended for self-employed)
Holded (15€/month)
Quipu (10€/month)
Contasimple (from 12€/month)

#2. Test with real invoices

Start invoicing with Verifactu software in 2025 or 2026. Familiarize yourself with:

CSF codes (Secure Invoice Code)
Verifiable QR codes
Invoice registration
Corrective Invoices with Verifactu

#3. Consult with your account manager

Ask him/her:

does Verifactu offer billing service?
what software does he recommend?
how much would it cost for him to manage your billing?

#Book a quote

Even if it’s inexpensive, software comes at a cost. Include it in your 2025-2026 financial planning.

#5. Keep informed about Verifactu

Subscribe to specialized newsletters or follow blogs like this one to stay on top of regulatory changes.

#Verifactu FAQ postponed to 2027

#Questions about deferral

Is the deferral of Verifactu to 2027 official?

Yes, it is 100% official. It is published in the BOE by Royal Decree-Law 15/2025 dated December 2, 2025.

It cannot change without another decree law modifying it.

When exactly does Verifactu come into force?

The official dates are:

January 1, 2027: For companies (partnerships, SL, SA, cooperatives)
1 July 2027: For self-employed (individuals)

Why has Verifactu been delayed again?

For three main reasons:

Only 8% of freelancers and SMEs had implemented the system
Political agreement between PSOE and Junts
Need for more time for the software to be ready

Will there be a third postponement of Verifactu?

Highly unlikely. This is the second consecutive delay and a third would be politically untenable. The 2027 date is considered final.

#Questions about dates and deadlines

When is Verifactu mandatory for the self-employed?

On 1 July 2027. From that date, all your invoices must be issued with certified software that generates verifiable CSF and QR code.

When is Verifactu for businesses mandatory?

On 1 January 2027. Companies (SL, SA, cooperatives) have 6 months in advance with respect to self-employed.

What was the previous date of Verifactu?

The previous (cancelled) dates were:

january 1, 2026 for companies
july 1, 2026 for self-employed

They were delayed by exactly one year.

#Questions about fines and penalties

Have Verifactu fines changed with the deferral?

No. The fines remain the same:

Up to 50.000€ per fiscal year for using uncertified software
150€ per invoice without technical requirements (minimum 300€)
Up to 150.000€ for manufacturers of non-compliant software

Only the mandatory dates have changed.

How much is the fine for not complying with Verifactu?

The main penalties are:

50.000€/year for using uncertified software
150€/invoice for invoices without technical requirements
1% billing for alteration of records

#Practical questions

Can I continue to invoice with Excel until 2027?

Technically sí, until your deadline (January or July 2027).

But is not recommended: starting at the last minute will expose you to mistakes and penalties for lack of practice.

Will my current software automatically adapt to Verifactu?

It depends on the vendor. Some will upgrade for free, some will charge for the upgrade, and some simply won’t.

Contact your vendor and ask for written confirmation that they will honor Verifactu before your deadline.

What if I am self-employed on modules?

Self-employed in objective estimation regime (modules) are exempt from Verifactu for now.

But if you use software to bill voluntarily, that software must be Verifactu compliant.

How much does Verifactu-compliant software cost?

Prices vary:

BeeL.es: from 4,90€/mo
Quipu: from 10€/mo
Contasimple: from 12€/mo
Holded: from 15€/mo

There are options for all budgets.

What should I do if I already have Verifactu software contracted?

You have two options:

Start using it already (recommended): You get familiar with it without pressure
Wait until 2027: Make sure the supplier keeps the price

#Context questions

What is Royal Decree-Law 15/2025?

It is the regulation published on December 2, 2025 that officially postpones Verifactu until 2027. It establishes the new mandatory dates.

What role did Junts play in the postponement?

The postponement is part of the governability agreements between PSOE and Junts. President Sánchez admitted on RAC1 that it was part of the negotiated commitments.

How many freelancers were ready for Verifactu?

According to the November 2025 TeamSystem Observatory study:

Only 8% had implemented Verifactu
38% had no plan in place
35% had no billing software

#Questions about what is Verifactu?

What is Verifactu and what is it used for?

Verifactu is the Treasury’s verifiable electronic invoicing system. It mandates that all invoices are generated with certified software that creates a verifiable CSF code and QR.

Its objective is to combat tax fraud by allowing to verify the authenticity of any invoice.

What is Verifactu's CSF code?

The CSF (Secure Invoice Code) is a unique code that identifies each invoice in a verifiable way. It is automatically generated by the certified software and allows the IRS to verify the authenticity of the invoice.

What software do I need to comply with Verifactu?

You need certified billing software that:

Automatically generates the CSF code
Includes a verifiable QR on every invoice
Maintain an unalterable record of invoices

Options: BeeL.es, Holded, Quipu, Contasimple, among others.

#Conclusion: Take advantage of the postponement, but don’t fall asleep

Verifactu’s deferral to 2027 is excellent news for freelancers and SMEs who needed more time.

But don’t see it as an excuse to procrastinate. Use this extra year to:

Get well-informed about which software is right for you
Test without pressure
Resolve doubts with your manager
Avoid the last minute rush

BeeL.es is now 100% Verifactu ready and you can start using it today. Invoice with peace of mind knowing you meet all the technical requirements.

✅Ready for Verifactu 2027?

With BeeL.es, you’re covered from day one. No technical hassles, no weird configurations. Just billing that works.

Get started for free with BeeL.es →

#Sources and references

This article is based on official and verified information from:

Last updated: December 14, 2025

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