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Electronic Invoicing in Spain: What Businesses and Autónomos Really Need to Know After the Verifactu Delay

Spain’s electronic invoicing requirements have been evolving for several years, and many businesses and freelancers are understandably unsure about what they need to do — and when. The most recent update brings clarity: the mandatory implementation of the Verifactu system has been delayed until 2027.

This delay gives companies and autónomos more time to adapt, plan their systems, and work with advisors who can guide them through the upcoming changes with confidence. Below, we explain the new deadlines, what Verifactu means in practical terms, and how businesses can use this transition period to prepare in a calm, organised way.


Updated Timeline: Key Dates for Businesses and Autónomos

Recent government updates confirm the following deadlines:

  • Companies subject to Corporation Tax (most SLs): must adapt their systems by 1 January 2027.

  • The rest of taxpayers, including most autónomos: must comply by 1 July 2027.

This postponement is good news for many organisations that were concerned about rushing into new invoicing software or making changes without clear guidance.


What Is Verifactu? A Simple Explanation for Business Owners

Verifactu (VERI*FACTU) is the new digital framework created by the Spanish Tax Agency (AEAT) to ensure that invoices are recorded in a secure and traceable way.

Under Verifactu, businesses must use certified invoicing software (SIF) that:

  • Records invoices in a tamper-proof format

  • Generates a unique digital record for every invoice

  • Can transmit invoice data to the AEAT when required

The goal is to standardise the way invoices are created and reduce fraud, while making the accounting process more transparent.


For Autónomos: No Immediate Changes — and No Need to Panic!

Many freelancers have been worried about having to install new invoicing apps, switch systems, or learn new digital processes quickly. And of course add on costs to their monthly expenses to do all this.

The latest updates confirm something important:

👉 Autónomos do not need to adopt Verifactu until July 2027.
👉 There are no immediate obligations to change invoicing systems.

This means you can continue working exactly as usual for now.

Of course, it never hurts to be prepared so if you’d like peace of mind, we can review your current invoicing setup and help you plan a simple, cost-effective transition closer to the deadline — without disruption or unnecessary stress.


Why This Delay Is an Opportunity for Businesses

Instead of seeing Verifactu as an administrative burden, businesses can use this transition period to:

  • Review and modernise their invoicing systems

  • Plan software updates and budgets with time

  • Improve internal accounting processes

  • Avoid rushed decisions and expensive last-minute changes

  • Ask for professional guidance early

Companies that prepare before the deadline typically avoid operational disruptions and enjoy smoother accounting processes long-term.


What Your Business Should Do Now (Practical Guidance)

1. Use the extra time strategically

Start planning now, even if implementation is years away. Early preparation reduces risk.

2. Contact your invoicing software provider

Ask whether your invoicing system will be Verifactu-certified and request their implementation timeline.

3. Confirm whether your company falls into the earlier deadline

If your business pays Corporation Tax (SLs), you must adapt by January 2027.

4. Review your internal invoicing workflow

Look at how your company issues invoices, stores data, tracks payments, and reconciles accounts. Identify areas for improvement.

5. Plan for potential costs

Software updates, staff training, or system changes may require future investment. Planning early avoids surprises.

6. Document your preparation

Record steps taken — meetings, emails, plans — for future reference.

7. Seek expert support

Working with a professional advisor who understands both the technical and practical impact of Verifactu will make the transition smoother and safer.


Why Businesses Choose DSureda

At DSureda, we work with companies and autónomos across Spain — including Mallorca, the Balearic Islands, and mainland Spain — offering:

  • Personalised tax and accounting support

  • Expertise in Spanish business compliance

  • Guidance on electronic invoicing and upcoming legal changes

  • Bilingual service (English and Spanish)

  • Reliable support for SL formations and growing companies

Whether you are setting up a new SL or as an autónomo, expanding your business, or simply want clearer, more proactive accounting support, we provide a service built around transparency, organisation, and peace of mind.


Conclusion

The delay of Verifactu until 2027 gives both businesses and autónomos valuable breathing room — but it’s also the ideal time to prepare calmly and correctly.

If you’d like us to review your invoicing system, create a transition plan, or advise you on the new electronic invoicing requirements, we’re here to help.