{"id":14887,"date":"2026-01-09T16:30:33","date_gmt":"2026-01-09T16:30:33","guid":{"rendered":"https:\/\/vila.es\/?p=14887"},"modified":"2026-02-11T12:32:55","modified_gmt":"2026-02-11T12:32:55","slug":"electronic-invoicing-new-postponement-in-the-implementation-of-the-verifactu-system","status":"publish","type":"post","link":"https:\/\/vila.es\/en\/corporate\/electronic-invoicing-new-postponement-in-the-implementation-of-the-verifactu-system\/","title":{"rendered":"ELECTRONIC INVOICING: NEW POSTPONEMENT IN THE IMPLEMENTATION OF THE VERIFACTU SYSTEM"},"content":{"rendered":"

ES<\/a><\/span>|EN|\u65e5\u672c\u8a9e<\/a><\/span>|DE<\/a><\/span><\/strong><\/p>\n

As we already analysed in our article dated October 4th<\/sup> 2024<\/strong>, entitled \u201cDelay in the Implementation of Electronic Invoicing in Spain<\/em>\u201d, the process of implementing the new mandatory digital invoicing systems was far from progressing in accordance with the timetable initially announced by the legislator. At that time, we highlighted the lack of regulatory development and the resulting legal uncertainty this generated for companies and professionals, who would eventually be subject to the obligation.<\/p>\n

Recently, a further postponement has occurred in the entry into force of the electronic invoicing system.<\/p>\n

Specifically, the Government has delayed the entry into force of Royal Decree 1007\/2023 of December 5th<\/sup>, also known as the \u201cVerifactu Regulation<\/strong>\u201d, which constitutes the main regulatory framework governing the electronic invoicing system in Spain and sets out the requirements that invoicing software systems used by SMEs and self-employed professionals must meet.<\/p>\n

The confirmed extension: new dates for entry into force<\/strong><\/p>\n

Initially, the regulations provided that the Verifactu system would become enforceable on a staggered basis throughout 2026: from January 1st<\/sup> for entities subject to Corporate Income Tax, and from July 1st<\/sup> for other professionals.<\/p>\n

However, the legislator\u2019s inaction and delay in approving the necessary implementing regulations prior to the scheduled dates has made a proper and orderly implementation impossible, both for software providers and for the companies and professionals subject to the obligation. As a result, the Government has recently approved, by way of urgency, an extension of these deadlines through Royal Decree-Law 15\/2025 of December 2nd<\/sup> (hereinafter, the \u201cNew Decree<\/strong>\u201d).<\/p>\n

This New Decree amends the entry-into-force timetable, extending the originally established deadlines in order to allow for a more gradual technical adaptation of invoicing systems and to avoid uneven implementation among the various obligated parties. The new dates for entry into force are as follows:<\/p>\n