Spain: VERI*FACTU invoicing system delayed to 2027

Postponed for a second time to July 1, 2027

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December 3, 2025

Spain’s Council of Ministers on December 2, 2025, approved a Royal Decree delaying the implementation of the VERI*FACTU invoicing system (Spanish) by one year.

The new timeline requires professionals and Spanish businesses outside the supply of information system (SII) digital reporting regime to comply with VERI*FACTU starting January 1, 2027. Other companies and self-employed individuals using invoicing software must comply by July 1, 2027.

Background

The system requires invoicing software to generate and store secure invoice records or transmit them to the Spanish tax authority (Agencia Estatal de Administración Tributaria, AEAT). The initial implementation was scheduled for January 1, and July 1, 2026, but has now been postponed for a second time.

The VERI*FACTU system applies to corporate taxpayers, self-employed professionals, nonresident businesses with permanent establishments, and certain civil associations. However, some exemptions apply to taxpayers under simplified regimes, value added tax (VAT) exempt transactions, and those in Basque country/Navarra subject to TicketBAI.

Next steps

Affected taxpayers need to review their invoicing systems based on this new timeline and prepare for compliance with VERI*FACTU by the revised deadlines.


For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

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