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.
Spain’s Tax Agency has already released a free billing application for autónomos and small firms that issue only a limited number of invoices. The tool allows users to produce invoices electronically and send billing records directly to the agency.
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.
