Deadlines · RD 254/2025

What's your VeriFactu deadline?

It depends on who you are. The definitive deadlines were set by RD 254/2025: software vendors since July 2025, companies since January 2027, self-employed since July 2027. Find yours below.

Cofactu is already compliant — start free Full VeriFactu guide

Compliant since May 2026 · 1st invoice accepted by the AEAT

Your date

Choose your profile and see your deadline

Cofactu infers from your activity which obligation applies to you and puts the date on the calendar. Three profiles, three dates.

Jul 2025
July 29, 2025
In effect

Software vendors, compliant

Since July 29, 2025, manufacturers, developers and distributors of invoicing software must offer only products that comply with RD 1007/2023 and Orden HAC/1177/2024. If your software doesn't carry this seal, your provider is already in breach.

Ene 2027
January 1, 2027
Companies

Obligation for companies (IS)

Since January 1, 2027, SLs, SAs and other corporate income taxpayers must invoice exclusively with VeriFactu-compliant software. Using non-compliant software exposes you to a fine of €50,000 per fiscal year under art. 201 bis LGT.

Jul 2027
July 1, 2027
Final deadline

Obligation for self-employed and others (IRPF)

Since July 1, 2027, self-employed workers, community-of-property arrangements and other IRPF taxpayers must use VeriFactu-compliant software. It's the universal final deadline for the common territory — SII and foral regimes are excluded.

Reference

VeriFactu deadlines by group

The authoritative table. The struck-through column is the original RD 1007/2023 deadline that RD 254/2025 extended.

Group Final deadline Original deadline Source
Software manufacturers, developers and distributors July 29, 2025 July 2025 RD 254/2025
Corporate income taxpayers (SL, SA, etc.) January 1, 2027 July 1, 2025 RD 254/2025
Self-employed and other taxpayers (IRPF and others) July 1, 2027 January 1, 2026 RD 254/2025
SII / foral territories (Basque Country, Navarre) VeriFactu does not apply — RD 1007/2023 art. 2
What changed

The deadlines were extended — not the originals

If your advisor or software provider quotes July 2025 or January 2026, they're using the old dates. RD 254/2025 moved them.

RD 1007/2023 · original
  • Companies (IS) Jul 1, 2025
  • Self-employed (IRPF) Jan 1, 2026
RD 254/2025 · in effect
  • Companies (IS) Jan 1, 2027
  • Self-employed (IRPF) Jul 1, 2027

Software vendors, however, have been compliant since July 29, 2025 — that date didn't move.

Planning

How much time do you have left?

Switching software isn't instant: data migration, training and, if you're an accounting firm, coordination with your clients. It typically takes 1 to 3 months. That's why migration should start before the deadline, not on it.

Today · Jun 2026 Jul 1, 2027 · final deadline

1–3 months

how long an unhurried migration takes: data, training and workflows

10 invoices

per month on the free plan, no card required — enough to evaluate

Day one

Cofactu is already compliant: start today and reach the deadline with no rush

Start now — already compliant See penalties for non-compliance →
FAQ

Frequently asked questions about deadlines

Have the VeriFactu deadlines changed?
Yes. The original deadlines in RD 1007/2023 were July 2025 for corporate income taxpayers and January 2026 for everyone else. RD 254/2025 extended them: now it's January 1, 2027 for corporate income tax (IS) and July 1, 2027 for IRPF and others. Software vendors must offer compliant products since July 29, 2025.
Since when must software vendors be compliant?
Since July 29, 2025, per RD 254/2025. Cofactu meets this requirement: the software already includes all the required technical elements (chained SHA-256 hash, electronic signature, QR code, event log), and the first invoice was accepted by the AEAT's official test servers in May 2026.
What happens if my company is taxed under IS but has a fiscal year that doesn't start in January?
The RD 254/2025 obligation date is January 1, 2027, which coincides with the start of the calendar fiscal year. If your fiscal year doesn't match the calendar year, the most prudent approach is to have compliant software in place before January 1, 2027. Check with your advisor for your specific case.
What happens if I still have my old software on January 1, 2027?
Art. 201 bis LGT sets a fixed fine of €50,000 per fiscal year for having or using invoicing software that isn't VeriFactu-compliant. The amount is the same for a single-member SL as for a company with a hundred employees.
Are there special deadlines for specific sectors (hospitality, retail)?
No. The RD 254/2025 deadlines are general and don't set different rules by sector. Every business owner or professional using invoicing software in the common territory must comply within the general deadlines.
Is VeriFactu mandatory for self-employed workers?
Yes. Self-employed workers and individuals taxed under IRPF become obligated on July 1, 2027; companies, on January 1, 2027 (RD 254/2025). Before your date, it's enough to issue your invoices from RD 1007/2023-compliant software like Cofactu — no additional paperwork required.
What penalty applies for not using VeriFactu?
Up to €50,000 per year for having or using non-compliant invoicing software (art. 201 bis LGT). The fine applies to the software itself, regardless of whether you also hide sales or commit another infraction, and the amount is the same for a single-member SL as for a large company.
Are VeriFactu and SII the same thing?
No. SII (Suministro Inmediato de Información) is the immediate submission of VAT record books, which mainly affects large companies (turnover above €6 million) and VAT groups. VeriFactu applies to all taxpayers and requires invoicing software to be verifiable and tamper-proof. You can be subject to one, both, or neither.

Keep exploring the VeriFactu guide

Who does it affect? → Penalties: €50,000 → VeriFactu for the self-employed → VeriFactu for small businesses →

Comply with VeriFactu before the deadline

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