Verifactu Deadlines 2027: Who Must Comply, When, and Who Is Exempt
Verifactu was postponed once, to 2027. The dates are now fixed: January for companies, July for the self-employed. The postponement is a planning window, not a reason to wait. Who is in scope and who is exempt.
Verifactu Deadlines 2027: Who Must Comply, When, and Who Is Exempt
Verifactu was originally set for 2026. Royal Decree-Law 15/2025, of 2 December, postponed the taxpayer deadlines by one year. The new dates are fixed. The postponement created a dangerous market mood: "there is still plenty of time." There is, if you start now. There is not, if you start in Q2 2027.
The Verified Dates
| Obligated party | Required from |
|---|---|
| Corporate income tax payers (companies) | 1 January 2027 |
| Self-employed (IRPF), income-attribution entities, non-residents with permanent establishment | 1 July 2027 |
| Software vendors (compliant software available) | 29 July 2025 (already passed) |
The vendor deadline matters to buyers: since July 2025, any invoicing software sold or distributed in Spain must meet the RD 1007/2023 requirements. If your vendor shipped an update after that date without Verifactu capability, ask why.
Who Is in Scope
Verifactu applies to taxpayers issuing invoices in the common territory of Spain (territorio común), which excludes the Basque Country and Navarra, whose foral regimes govern separately.
In practice:
- Every company under direct or indirect estimation
- Every self-employed professional issuing invoices
- Entities under income attribution
- Non-residents with a permanent establishment in Spain
Both B2B and B2C invoicing are covered. There is no small-business exemption and no turnover threshold.
Who Is Exempt
SII taxpayers
Businesses enrolled in the Immediate Supply of Information (SII, Suministro Inmediato de Información) are exempt from Verifactu. The logic: they already report their invoice records to AEAT in near real time (within 4 calendar days), so the anti-fraud objective is met.
SII is mandatory for:
- Companies with annual turnover above 6,010,121 EUR
- VAT groups
- Businesses registered in REDEME (monthly VAT refund register)
Two cautions. First, voluntary SII enrollment also exempts you, but withdrawing from SII brings Verifactu back. Second, the exemption is from Verifactu only. The Crea y Crece B2B e-invoicing obligation applies to SII taxpayers according to their own turnover deadlines.
Basque Country and Navarra
Businesses with tax domicile in Alava, Bizkaia, or Gipuzkoa fall under TicketBAI, which replaces Verifactu. Navarra's NaTicket will do the same once its regulation is final. Regional exemption from Verifactu does not exempt anyone from Crea y Crece.
The Calendar Risk
The delay moved every SME migration into the same 12-month window. Software vendors must certify, then migrate their customer bases; in-house systems must be rebuilt; ERP modules must be updated and tested. Market observation from 2026 already shows the pattern: vendors are stabilising integrations now, and implementation capacity tightens from late 2026.
A realistic sequence for a company with the January 2027 deadline:
- Now: confirm vendor certification or choose a replacement; inventory every system that issues invoices
- Q4 2026: update or migrate; run parallel invoicing in test; verify QR, chaining, and export
- December 2026: cut over with margin. The first invoices of 2027 must come out of a compliant system
Self-employed professionals have until July 2027, but the same implementers serve both waves. The January wave consumes capacity first.
Common Misreadings
"The postponement cancelled Verifactu." It moved the dates. The technical requirements have been in force for software since July 2025, unchanged.
"My gestor handles it." The obligation is on the taxpayer and the software. A gestoría cannot certify your invoicing tool for you.
"I only issue a few invoices." There is no volume threshold. One invoice a year still requires a compliant SIF.
"SII exempts me from everything." SII exempts you from Verifactu, not from Crea y Crece B2B e-invoicing, and not from Verifactu if you leave SII.
This material is information of a general nature and does not constitute legal or tax advice. For a specific situation, verify the current rules or consult a qualified adviser.