Verifactu: the real dates and what to do

Few Spanish regulations have produced more confusing headlines than Verifactu. Here is the verifiable core: under Royal Decree-law 15/2025 (BOE, 3 December 2025) it binds companies under corporate tax from 1 January 2027 and the self-employed and everyone else from 1 July 2027. Below, what it is, what it actually requires, and what it means for how you invoice today, including if you use templates or generators like ours.

The dates that stand today

After Royal Decree-law 15/2025 (official gazette, December 3rd 2025), the second postponement, the current calendar is: January 1st 2027 for companies under corporate tax and July 1st 2027 for the self-employed and professionals. That is the second delay to the original RD 1007/2023 dates, so the prudent reading cuts both ways: you have months of runway, and the dates may move again. We revise this page with every calendar change. Checked 2026-08-22 against the RD-ley 15/2025 text in the BOE.

What the rule requires of your invoicing

Verifactu requires every invoice to be issued from certified invoicing software that produces an immutable, traceable billing record with a QR code and, in the Verifactu mode, sends that record to the Spanish tax agency at the moment of issue. The duty lands on issuers and on the software itself: invoicing-software developers have been required to ship adapted systems since July 2025.

Where templates and invoice generators stand

The awkward question, and it lands on us: our invoice generator, like any Word or Excel template, produces a document, not a Verifactu record. Today, and until your start date (July 2027 for the self-employed), that is perfectly valid invoicing in Spain. From your date onward, if you are in scope, the record itself must be born in a compliant system or in the free application the tax agency will provide. The polished document can still be what your client receives, but it cannot be the system of record.

Our position: the generator stays free and useful for quotes, proformas, and markets without this requirement, and this guide is the plain-language marker of where the line sits in Spain. Distrust any tool that sells you “Verifactu compliance” today without explaining any of the above.

What to do this year

No panic, three chores: invoice as you always have (the calendar protects you), calmly pick an adapted software or note the tax agency’s free option for your date, and keep numbering and copies impeccable starting now, which is what any inspection checks first, Verifactu or not.