VeriFactu system will be mandatory for all self-employed professionals and small businesses that issue invoices for their economic activity, regardless of their turnover or tax regime.
Self-employed individuals or companies located in the Basque Country or Navarra (Foral Tax Authorities), as well as taxpayers who already submit all their invoices through FACe (electronic invoicing) or the SII, are exempt from this obligation.
Until 2 December 2025, the VeriFactu implementation schedule meant adapting in 2026, but according to recent information, the obligation has been delayed until 2027, changing the dates as follows:
- For Billing Software Systems (SIF or software): July 1, 2025 → The same date remains unchanged
- For companies or taxpayers subject to Corporate Income Tax: January 1, 2026 → January 1, 2027
- For self-employed: July 1, 2026 → July 1, 2027
This latest change has been published in Real Decreto-ley 15/2025, which only details this change in the implementation schedule with regard to Veri*Factu.