Spain’s Official State Gazette (BOE) has published Royal Decree-Law 15/2025, extending the mandatory adoption of VERI*FACTU-compliant invoicing systems under Royal Decree 1007/2023 to ensure an orderly and uniform fiscalization rollout.
The new deadlines are 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for business owners and professionals under IRPF, giving companies and the self-employed additional time to adapt their invoicing systems.
Law that postpones the VeruFactu fiscalization obligation in Spain has been published.
Public
Spain
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
246
Content accuracy validation date:
09.12.2025
Content accuracy validation time:
10:08h
The Official State Gazette of Spain (BOE) published Royal Decree-Law 15/2025, of December 2nd, which introduces urgent measures aimed at boosting investment activity by local entities and autonomous communities.
Some of the topics are amendment to Royal Decree 1007/2023, of December 5th – Extension of VERI*FACTU Implementation until 2027. This decision is motivated by the need to grant businesses a longer timeframe to adequately adapt their invoicing computer systems, or in other words, fiscalization. The government's objective is to ensure an orderly and uniform implementation across the entire business sector, acknowledging the complexity of adopting the new standardized system.
The Royal Decree-Law officially sets the following extended deadlines for the mandatory adoption of the VERI*FACTU compliant systems:
· Corporate Income taxpayers from January 1, 2027
· Business owners and professionals subject to Personal Income Tax (IRPF) with economic activity starting July 1, 2027
This extension provides a substantial adaptation period, offering much-needed flexibility for companies and self-employed individuals to comply with the technical requirements of the new invoicing control system.
Other news from Spain
VeriFactu fiscalization implementation delayed again in Spain
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain has announced a one-year postponement of the Veri*factu fiscalization system, pushing mandatory adoption to 1 January 2027 for companies and 1 July 2027 for individual professionals. The new dates are not yet official, as they must still be confirmed through a Royal Decree in the BOE. The rollout of the Veri*factu system has been postponed for another year, according to an announcement follo... Read more
New document was uploaded: Checklist for the certification process in Spain
Spain
Author: Stevan Car
The uploaded document provides a structured set of test cases for validating the fiscal and technical behavior of Point of Sale (POS) systems in Spain, aligned with fiscalization principles introduced under the Veri*Factu regime. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Certification process in Spain
Spain
Author: Nikolina Basić
The purpose of this document is to explain the certification process of POS in Spain. Spain introduced fiscalization for the first time. Certification process in Spain is quite specific and handled as a self-verification procedure. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Fiscalization in Spain: outdated software in Spain
Spain
Author: Nikolina Basić
Who bears the responsibility for outdated software in Spain? The responsibility for maintaining compliant sales software lies with the user, not the software provider. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Seamless Sales Continuity: How Verifactu Handles Billing Disruptions Without Stopping Business
Spain
Author: Nikolina Basić
In Verifactu mode, temporary disruptions such as internet or hardware issues trigger an automatic retry process, ensuring billing records are resent hourly until successfully submitted. Discover more insights as follows. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: The Royal Decree 254/2025
Spain
Author: -----------
This is the Royal Decree 254/2025, of April 1, amending Royal Decree 1007/2023, of December 5, approving the Regulation establishing the requirements to be adopted by computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of billing record formats. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login