The Council of Ministers, at its meeting today, 2 December 2025, has agreed to postpone the implementation of the VERI*FACTU system by one year, through the approval of a Royal Decree-Law that modifies the initially planned timetable. As a result, the Regulation will now enter into force in 2027.
With this change, the obligation to issue invoices through VERI*FACTU systems will apply:
→ To Corporate Income Tax payers, from 1 January 2027.
→ A los empresarios y profesionales que tributen en el IRPF, desde el 1 de julio de 2027.
Pending the official publication in the Official State Gazette (B.O.E.) and the specific details of the new timetable, this postponement means that its implementation will not be mandatory on the previously announced date. We will keep you informed shortly.
For any enquiries, please do not hesitate to contact us.