Tax Authority Postpones Verifactu

Tax Authority postpones Verifactu

The arrival of Verifactu, the new electronic invoicing system from the Spanish Tax Agency, is transforming the way companies manage their invoices. The initial implementation dates were 1 January 2026 for corporate taxpayers and 1 July 2026 for self-employed professionals and non-taxpayer businesses. However, these dates have now changed, giving businesses another opportunity to adapt to the requirements. It is important to stress that Veri*Factu is not being “stopped”: the obligation for billing software vendors, POS providers and technology partners such as Cosin Consulting to offer compliant solutions remains fully in force.

Updated Dates

According to the last BOE publication, the mandatory start date for Verifactu for corporate taxpayers will now be 1 January 2027. The start date for self-employed professionals and non-taxpaying businesses will be 1 July 2027. This postponement gives companies more time to adapt to the system’s requirements, allowing for a smoother transition. The key nuance is that this is not a freeze of the law itself, but an extension mainly for those merchants that have not yet started their transition.

What did not change: obligations for software and POS providers

While the enforcement dates for merchants have moved into 2027, the technical requirements and the responsibility on the software supply side have not been postponed. The regulatory framework links vendor readiness to a clear reference rule: compliant products should be available within nine months from the date the technical specification order takes effect.

In practical terms, the technical specification order became effective on 29 October 2024, so the nine-month milestone ended on 29 July 2025. From that point, the market expects that any newly sold, newly installed or significantly updated invoicing or POS solution — including new deployments and upgrades of RetailPro — is already Verifactu-ready and aligned with the anti-fraud requirements.

This is particularly relevant for multi-year maintenance contracts: they may provide some breathing room, but they should not be confused with a general extension. The idea that “nothing is mandatory until 2027” can create a false sense of comfort and, in many cases, turn into a real compliance risk later.

Reasons for the Postponement

The Tax Authority has decided to give some breathing space to SMEs and self-employed workers, who had expressed difficulties in meeting the original deadline. This extension aims to facilitate the transition, ensuring that companies can prepare their systems and meet the necessary technical requirements. For many retailers, the new timeline makes it easier to schedule projects to upgrade their billing and POS systems without concentrating all changes in 2026.

Technological Adaptation

The shift to Verifactu requires significant technological adaptation. The extension provides medium- and large-sized retailers with the time they need to adjust their invoicing tools and POS platforms. This gradual approach allows companies to prepare properly and reduces the pressure of having to meet an imminent deadline, but it does not change the fact that any new purchase, change or upgrade of their billing system must already be based on compliant software.

RetailPro has already carried out the necessary adaptation to operate under the new Verifactu regulations, ensuring greater reliability, traceability and transparency. Cosin Consulting supports retail chains in redesigning their processes, planning rollouts and preparing the audit evidence and documentation required to demonstrate compliance.

Preparing for the Future

SMEs and self-employed professionals now have an additional year to adapt their invoicing software to the new system. This not only reduces pressure, but also allows them to implement more effective solutions that comply with the regulations. Companies that have already adapted can continue using their systems and will benefit from a more controlled and less risky transition, avoiding last-minute congestion in 2027.

Since RetailPro is already prepared for the change, it is advisable to approach adaptation in a planned way: reviewing multi-year maintenance contracts, defining a clear version and upgrade roadmap, setting up pilot environments and training store staff, rather than waiting until the final deadline.

Conclusion

The new mandatory date for Verifactu represents an opportunity for retailers to prepare properly. With an extra year, this is the perfect time to implement systems that meet the established requirements and to ensure that any new installation or upgrade is already compliant. If you would like more information on how to adapt to this regulation with RetailPro and Cosin Consulting’s solutions, contact us and we will help you optimise your processes and design a smooth, low-risk deployment plan.