Current calendar · RDL 15/2025

VeriFactu deadlines.
Dates and readiness.

VeriFactu is Spain's invoicing-software regulation. The calendar places the obligation in time and turns the margin until 2027 into concrete preparation: tax profile, reminders and compliant software.

Mainland Spain · 2025—2027 · RD 1007/2023 · deadlines extended in 2025

See the calendar ↓

Official calendar

Three dates.
One timeline.

The producers' milestone is already in force. The next two set the readiness dates for companies and for self-employed people in mainland Spain.

01 29 Jul 2025 Software producers · In force. Developers and resellers. Since 29 July 2025, producers, developers and resellers of invoicing software may only offer products that comply with Royal Decree 1007/2023 and Order HAC/1177/2024.
02 1 Jan 2027 Companies (Corporate Income Tax) · First obligation. SL, SA and other Corporate Income Tax payers. From 1 January 2027, companies must invoice only with VeriFactu-compliant software. Using non-compliant software exposes them to the fine in article 201 bis of the General Tax Law (LGT).
03 1 Jul 2027 Self-employed and others (Personal Income Tax) · Final deadline. Self-employed people, co-ownerships (CB) and other Personal Income Tax (IRPF) taxpayers. From 1 July 2027, self-employed people, co-ownerships and other Personal Income Tax taxpayers must use VeriFactu-compliant software. It is the final deadline for mainland Spain; the SII and the regional (foral) territories are outside it.

Current VeriFactu deadlines by group
Group	Deadline	Rule	Status
Software producers	29 Jul 2025	RD 254/2025	In force
Companies (Corporate Income Tax)	1 Jan 2027	RDL 15/2025	First obligation
Self-employed and others (Personal Income Tax)	1 Jul 2027	RDL 15/2025	Final deadline

Preparing in Cofactu

The date stops being
an isolated note.

In Cofactu, your tax profile, calendar and signals from how you operate come together so you can review what to prepare before the applicable date.

Example of a Cofactu tax calendar · Tax calendar · Traceable preparation: the obligation and the steps before it stay in the same calendar.
Your context	Self-employed · Personal Income Tax · Mainland Spain · Invoicing with software
Obligations detected	VeriFactu readiness · Being tracked
Tax profile identified	Ready
Applicable date · 1 July 2027	Scheduled
Reminders before the deadline	Active

What changed

The original dates
are not the current dates.

RD 254/2025 postponed the deadlines of the obliged taxpayers to 2026. RDL 15/2025 extended them by one more year. The producers' obligation stayed at 29 July 2025.

Current: 1 Jan 2027 for Corporate Income Tax and 1 Jul 2027 for Personal Income Tax and others.
Group	How the deadline moved	Current
Companies (Corporate Income Tax)	1 Jul 2025 → 1 Jan 2026	1 Jan 2027
Self-employed and others (Personal Income Tax)	1 Jan 2026 → 1 Jul 2026	1 Jul 2027

Reference: RD 1007/2023, RD 254/2025 and RDL 15/2025. General information; not tax advice.

Frequently asked questions

Questions that change your next step.

General deadlines for mainland Spain. If your tax situation is different, confirm your case with an adviser.

See who VeriFactu applies to →

Have the VeriFactu deadlines changed?

Yes, twice. Royal Decree 1007/2023 set the start for July 2025. First, Royal Decree 254/2025 postponed it to 1 January 2026 (companies) and 1 July 2026 (everyone else), and set the date for software producers at 29 July 2025. Then Royal Decree-law 15/2025 (BOE of 3 December 2025) added one more year for the obliged taxpayers: the dates are now 1 January 2027 for Corporate Income Tax payers and 1 July 2027 for Personal Income Tax payers and others. Producers stay at July 2025.

Since when must software producers be compliant?

Since 29 July 2025, under Royal Decree 254/2025. Cofactu meets this requirement: the software already includes every technical element required (chained SHA-256 hash, electronic signature, QR code, event log) and its first invoice was accepted by the AEAT's official test servers in May 2026.

What if my company pays Corporate Income Tax but its financial year does not start in January?

The current deadline (RDL 15/2025) is 1 January 2027, which matches the start of the natural financial year. If your financial year does not follow the calendar year, the most prudent reading is to have compliant software before 1 January 2027. Ask your adviser about your specific case.

What happens if I reach 1 January 2027 with my old software?

Article 201 bis of the General Tax Law sets a fixed fine of €50,000 per financial year for holding or using invoicing software that does not comply with VeriFactu. 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 current deadlines (RDL 15/2025) are general and make no difference by business sector. Any business or professional that uses invoicing software in mainland Spain must meet the general deadlines.

Is VeriFactu mandatory for self-employed people?

Yes. Self-employed people and individuals who pay Personal Income Tax become obliged on 1 July 2027; companies on 1 January 2027 (RDL 15/2025). Before your date, it is enough to issue your invoices from software that complies with Royal Decree 1007/2023, such as Cofactu — there is no additional filing to make.

What is the penalty for not using VeriFactu?

Up to €50,000 a year for holding or using invoicing software that does not comply (art. 201 bis LGT). The fine is for the software itself, whether or not you also hide sales or commit another infringement, and the amount is the same for a single-member SL as for a large company.

Are VeriFactu and the SII the same thing?

No. The SII (Suministro Inmediato de Información, the Immediate Supply of Information) is the submission of the VAT record books, which mainly affects large companies (turnover above €6 million) and VAT groups. VeriFactu applies to all obliged taxpayers and requires invoicing software to be verifiable and tamper-proof. You can be subject to one, both or neither.