If you already know what Verifactu is (if not, start with our article on what Verifactu is and how it works), the question that really matters is this: when does it apply to you, exactly? The timetable has moved more than once, so here's the current situation and, above all, where to check it yourself before taking anything for granted.
The dates, by type of taxpayer
| Who | Deadline |
|---|---|
| Companies (Corporate Income Tax) | 1 January 2027 |
| Self-employed and professionals | 1 July 2027 |
| Billing software vendors | Already in force since 29 July 2025 |
That last row matters: even though your own deadline as a user is in 2027, software vendors were already required to have their systems adapted since 2025. In other words, the tool you use should already be ready well before your own deadline arrives.
Why the timetable has moved twice
The original dates were a year earlier: 1 January 2026 for companies and 1 July 2026 for the self-employed. Royal Decree-Law 15/2025 pushed them back twelve months. This isn't the first time these dates have changed, and there's no guarantee it'll be the last, so treat any date — including the ones in this article — as something to reconfirm close to when you act, not as fixed forever.
When to start preparing, not when it becomes mandatory
The usual advice among advisers is to start adapting at least six months before your deadline, not to wait until the last month. With that in mind, and as things stand today:
- If you're a company (Corporate Income Tax), it's worth having the process sorted during the second half of 2026.
- If you're self-employed or a professional, you have a bit more room, but the same principle applies: don't leave it for the final months before July 2027.
The reason isn't just avoiding a last-minute rush: adapting the software, testing it with real cases and training your team all take time, and the closer to the deadline you start, the less room you have if something doesn't work first time.
Where to check the current date yourself
Don't treat any article — including this one — as a definitive long-term source. The official sources are:
- The Spanish Tax Agency's website, Verifactu section.
- BOE.es (Spain's official gazette), searching for Royal Decree 1007/2023 and its later amendments.
Frequently asked questions
Can I comply before my deadline if I want to?
Yes, and it's genuinely recommended rather than just permitted. Nothing in the regulation stops you from adapting your billing software and starting to comply with Verifactu well ahead of the date that becomes mandatory for your specific case. Quite the opposite: doing it with some margin, rather than racing the calendar, means that if something doesn't work as expected during testing — a certificate issue, a mapping error, a gap your ERP partner needs to fix — you still have time to sort it out calmly instead of discovering it days before the deadline with no room left to react.
Does the deadline depend on my turnover or my company size?
No, as things stand the deadline that applies to you depends on the type of taxpayer you are — specifically, whether you're subject to Corporate Income Tax as a company, or you're self-employed or a professional — not on how much you turn over or how many employees you have. That said, tax regulations of this kind can introduce nuances or exceptions for specific situations, so it's always worth confirming your exact case with your tax adviser rather than assuming the general rule covers every particular circumstance in your business.
What happens if I don't comply on time?
The penalty regime for non-compliance is set out explicitly in the regulations that created Verifactu; it isn't a soft warning or a grace period you can count on. Precisely because the consequences are real and the timetable has already shifted twice with no guarantee it won't shift again, the sensible approach is to treat the current deadline as the one to plan around today, while still building in the six months of preparation margin we cover above, rather than waiting to see if a third postponement arrives before starting to adapt.
In summary
As things stand today, the dates are 1 January 2027 for companies and 1 July 2027 for the self-employed, but the timetable has already changed twice. The safest strategy isn't memorising a date, it's starting to adapt with six months' margin and reconfirming the current deadline close to when you act.
If you'd like to know exactly how much time you have left and how to get your Business Central ready, tell us your case and we'll confirm it for you.