Spain pushes Verifactu invoicing system rollout to 2027, sparking business confusion

The Spanish tax authority has postponed the start of the Verifactu real‑time invoicing system to 1 January 2027, after a second last‑minute delay that was announced only fifteen days before the original 1 January 2026 deadline. A Holded survey found that 27 % of surveyed entrepreneurs are unfamiliar with the new rule and 22 % mistakenly believe it is already in force, raising the risk of inadvertent non‑compliance. The postponement overlaps with the existing Crea y Crece electronic invoicing law, adding further uncertainty for small businesses and self‑employed professionals.

Despite the extended timeline, experts advise companies to adapt their accounting software well before the 2027 deadline. Early implementation would give firms time to test the system, train staff and avoid a congested January when other tax filings are due, thereby reducing the chance of operational disruptions when Verifactu finally becomes mandatory.