Law that postpones the VeruFactu fiscalization obligation in Spain has been published.

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.

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.