VeriFactu deadlines 2027: when do you have to comply?
January 2027 for companies, July 2027 for the self-employed. Every VeriFactu deadline in Spain in detail, including special regimes and Royal Decree-Law 15/2025, which pushed the obligation to 2027.
With Royal Decree-Law 15/2025 (published in the Spanish official gazette, BOE, on 3 December 2025), the deadlines for VeriFactu to become mandatory were extended by another year, to 2027 — after Royal Decree 254/2025 had previously set them in 2026. Here is a clear guide to when each deadline applies.
| Type of taxpayer | Deadline |
|---|---|
| Legal entities (SL, SA, etc.) | 1 January 2027 |
| Self-employed people and natural persons with an economic activity | 1 July 2027 |
| Companies already in the SII (turnover > €6M/year) | Exempt (already compliant) |
| Foral regimes: Basque Country, Navarre | Foral regulation pending |
What happens if I don’t comply?
Penalties for non-compliance can reach €50,000 per tax year. In addition, non-compliant invoicing systems cannot be used. You will find the detail (and a calculator) in VeriFactu penalties.
Why not wait until the last moment?
- 📜 Getting the FNMT digital certificate can take 2-4 weeks
- 🔧 Setting up the software and testing in the AEAT sandbox takes time
- 🚦 In January/July 2027 there will be congestion: overwhelmed support and delays issuing certificates
- 💡 Starting earlier gives you a competitive edge: you can already include the VeriFactu logo on your invoices
What should I do now?
- Request your digital certificate if you don’t have one yet (FNMT, DNIe, etc.)
- Choose VeriFactu-compliant invoicing software
- Test in the AEAT sandbox before using it in production
- Train your team or inform your accounting firm (gestoría)
Keep reading
- VeriFactu calendar in detail — all current deadlines (RDL 15/2025) in one table.
- Full VeriFactu guide — requirements, modes and how to comply.
- Self-employed (July 2027) → Cofactu for freelancers. Company (January 2027) → Cofactu for SMEs.
Official sources
- BOE · RDL 15/2025 — Royal Decree-Law (BOE, 3 Dec 2025) that sets the current deadlines: companies on 1 January 2027 and everyone else on 1 July 2027.
- BOE · RD 254/2025 — Earlier Royal Decree that set the deadline for software producers (July 2025) and postponed taxpayers to 2026.
- BOE · RD 1007/2023 — Original VeriFactu Regulation.
- AEAT · VeriFactu calendar — Official status and deadlines.
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