Spain has delayed the deadline for self-employed workers (autonomos) and businesses to join the widely-criticised Verifactu system.
The Spanish government approved a royal decree that extends the deadline to sign up to the digital invoicing system to 2027.
Prime Minister Pedro Sanchez confirmed the delay in an interview with Catalan broadcaster RAC1, describing it as part of an agreement reached with Junts per Catalunya.
Under the previous timeline, companies with an annual turnover below €6 million were due to adopt the system on January 1, 2026, with more than 3.4 million autonomos required to follow from July 1, 2026.
However, the new decree pushes both dates back by exactly one year. The obligations will now apply from January 1, 2027 for smaller companies and from July 1, 2027 for self-employed workers.
According to the Ministry of Finance, the extension is intended to ensure ‘an orderly and uniform implementation’ across the business landscape, giving firms more time to adapt their accounting and billing software.
What is Verifactu?
Created under Spain’s Anti-Fraud Law, the Verifactu system sets strict technological standards for billing software in order to improve tax controls, increase transparency and prevent manipulation of invoices.
From 2027, millions of small businesses and autonomos will be required to issue invoices using certified software (often referred to as software de doble uso) that generates a single, traceable and unalterable billing record.
Any correction will have to be made through a linked rectifying invoice, ending the common practice of simply deleting and reissuing documents.
The aim, says the ministry, is to strengthen fiscal transparency by ensuring every modification leaves a clear digital footprint.
The government argues that, once in place, the Verifactu system will streamline compliance for small businesses and give tax authorities more effective oversight of economic activity.
However, many self-employed workers see it is yet another opportunity for the tax authorities to fine hard-working autonomos.
The main contention is that they will be forced to declare every invoice given, even if they haven’t been paid for it yet.
It means a surge in autonomos having to pay tax on money that still hasn’t hit their account – and may never will if the client ghosts or delays.
