The Spanish government has officially postponed the implementation of VeriFactu, AEAT’s (Agencia Tributaria) certified electronic invoicing system. Real Decreto-ley 15/2025, published on December 3rd, 2025, sets new deadlines: January 1st, 2027 for companies subject to Corporate Income Tax (IS), and July 1st, 2027 for freelancers (autónomos) and other taxpayers.
This marks the second consecutive postponement. The original timeline called for compliance starting in 2025, then pushed to 2026. The government cites the technical complexity of the system and the need for uniform implementation across Spanish territory.
What VeriFactu Demands in Practice
VeriFactu, defined by the Regulation of Requirements for Invoicing Information Systems (RRSIF), requires invoicing software to provide four guarantees: record integrity, unalterability (any modification leaves a trace), traceability (cryptographic chaining between records), and real-time or deferred verifiability by AEAT.
In practical terms, this means any ERP or management software used by Spanish companies must incorporate cryptographic signature functions, QR code generation, and compliant logging. Vendors must also provide a compliance declaration (declaración responsable).
What This Changes for CIOs and CFOs
A 2027 budget, not 2026. Spanish SMEs that hadn’t yet launched their compliance project now have an additional 9 to 15 months. ERP license investments and technical integration can be planned for fiscal year 2027 instead of being compressed into the second half of 2026.
The postponement doesn’t eliminate the obligation. AEAT clarifies in its March 26, 2026 informative note: the anti-fraud framework from Real Decreto 1007/2023 remains fully in effect. Technical requirements haven’t changed—only the timeline has been pushed back. Waiting until the last minute risks hitting bottlenecks with integrators in early 2027.
An additional ERP selection criterion. For companies currently choosing an ERP system, VeriFactu certification becomes a selection filter. Vendors already certified (or in final certification phases) offer guarantees that latecomers cannot provide. This creates measurable competitive advantage for players like Holded, Factorial, Wolters Kluwer a3ERP, or Sage Spain, who anticipated compliance requirements.
TicketBAI: The Basque Country Keeps Its Own Schedule
Unlike the common territory, the three Basque provinces maintain their own timeline. The TicketBAI system, regional equivalent of VeriFactu, is already mandatory in Araba (since December 2022), Gipuzkoa (since June 2023), and Bizkaia (progressive rollout in 2026). Companies operating in these territories don’t benefit from the postponement.
What to Monitor
The VeriFactu timeline has already slipped twice. A third postponement isn’t ruled out if the vendor ecosystem isn’t ready by late 2026. However, AEAT has toughened its stance by keeping the testing period open: companies can submit test records now via the AEAT portal, suggesting the administration won’t postpone indefinitely.
On the European level, parallels with French electronic invoicing (Chorus Pro, mandatory for small businesses in September 2026) and Italy’s SDI system (in place since 2019) show Spain lagging behind its neighbors. European convergence pressure will favor maintaining the 2027 timeline.
To understand e-invoicing challenges in the European ERP context, consult our guide on e-invoicing compliance across Europe and our analysis of the Spanish ERP market with Holded and Factorial.
