Congress has ratified Royal Decree-Law 15/2025, which postpones the implementation of Veri*Factu until 2027. This decision eases deadlines but does not eliminate obligations or resolve outstanding questions. The Veri*Factu extension provides some breathing room for many companies, although it requires them to review decisions already made and keep a close eye on the actual timeline.
The plenary session of Congress has ratified Royal Decree-Law 15/2025, approved in early December, which delays the effective application of the Veri*Factu Regulation until 2027. The vote was not decisive, but sufficient to give definitive effect to the regulation, whose formal publication of ratification in the BOE took place on December 16, 2025 (Resolution of December 11, 2025, of the Congress of Deputies).
The measure has been met with relief by many businesses and self-employed individuals, but also with well-founded criticism.
Not so much because of the delay itself, but because of the timing: just weeks before the first deadlines, when the Tax Agency had already sent communications alerting about the new obligations and when many taxpayers had already started - or even completed - their adaptation processes.
- Attention. The short-term relief does not erase the sense of legal uncertainty left by this new calendar change.
Veri*Factu is delayed, but it doesn't disappear
It's important to clarify this from the outset: Veri*Factu is not being suspended or phased out. It is simply being postponed. Those within its scope will have to adapt, sooner or later, to a more traceable and controlled invoicing system.
However, it's also important to remember that not all taxpayers are affected. Those excluded, for example, are those who invoice manually or use spreadsheets or word processors solely to generate and print invoices, without a dedicated computerized invoicing system.
The extension of deadlines was implemented through Royal Decree-Law 15/2025, a legal instrument that requires parliamentary approval. This procedure has now been completed: the Congress plenary session approved the law on December 11, and the resolution of approval was published in the Official State Gazette (BOE) on December 16.
With this, the delay until 2027 is definitively consolidated, although the regulation will now be processed as a bill through the urgent procedure.
- Attention. Although the risk of reversal is low, the parliamentary process is not yet entirely complete.
The new dates, now without ambiguity
The schedule is as follows:
- Entities subject to Corporation Tax must have their systems adapted before January 1, 2027.
- The remaining taxpayers (self-employed in IRPF, IRNR with permanent establishment and entities in income attribution) will have until July 1, 2027.
These dates replace the previous ones, scheduled for 2026.
There is no mandatory QR code or automatic penalty until 2027
The Tax Agency has clarified that all obligations of the Veri*Factu Regulation - including the incorporation of the QR code in invoices - will only be required from the new dates.
Furthermore, from 2027 onwards, simply possessing non-compliant software will not always be punishable, provided it cannot be used to issue invoices. Keeping it solely as a historical record may be acceptable, as long as it can be demonstrated that it lacks operational capacity.
- Warning. Having an old program that is "alive" and operational can result in very high penalties.
Those who have already adapted: continue, stop, or reverse course?
This is where one of the most delicate situations arises. Many companies have already invested resources in training, software, and internal changes to meet deadlines. Some even opted for the Veri*Factu system and began sending records in the testing phase.
The Spanish Tax Agency (AEAT) has clarified that there is no obligation to remain on the service during this preliminary period. It is possible to stop using VeriFactu, revert to a previous system, or switch to the non-VeriFactu option, provided it is not yet mandatory.
However, this decision must be made with perspective: in a year, the dilemma will arise again.
- Warning. Backtracking today may mean repeating the entire process tomorrow.
And for those who had not yet adapted: possible scenarios
For those who hadn't done anything yet, the scenario is more open:
- Veri*Factu may not affect them, and they may not have to do anything, neither now nor in 2027.
- They may be affected and simply gain a year to adapt.
- Or they may have opted for the SII to be outside the scope of Veri*Factu, with the added problem of the minimum stay and the deadlines for resignation that have already expired.
In this latter case, it is possible that the Treasury will enable an extraordinary period for resignation, as has already happened in the past, although there is no official confirmation at the moment.
- Attention. Census options have medium-term effects and are not always reversible when the context changes.
Software providers still have no extension
One point that has not changed is that relating to software manufacturers and distributors. Since July 29, 2025, they have been required to offer systems fully adapted to Veri*Factu.
This means that many new hires are already being made with compatible software, even though its mandatory use is delayed.
- Attention. The fact that the software is adapted does not require immediate activation, but it does affect future options.
What do we recommend doing now?
The temptation to "stop everything" is understandable, but it's not always the best strategy. Our recommendation is to maintain a middle ground: neither rushing nor becoming complacent.
Review decisions already made, document the project status, talk to the software provider and assess whether it makes sense to continue moving forward, pause or rearrange the internal schedule.
The worst-case scenario in 2027 will be to hastily improvise what can be calmly planned today.
The postponement of Veri*Factu until 2027 buys us some time, but it also offers lessons. The main one: regulatory compliance is progressing, albeit in fits and starts, and those who manage it with a strategic vision tend to experience fewer setbacks.
If you need us to analyze your specific case – whether Veri*Factu affects you, where you stand, what decisions should be maintained or reconsidered – we are at your disposal to help you turn this additional margin into a real advantage, not a new source of uncertainty.
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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