Spain Delays Verifactu Obligation for SMEs and Self-Employed

Spain has announced a one-year delay to the rollout of Verifactu, the country’s mandatory invoice-verification system for SMEs and the self-employed. President Pedro Sánchez confirmed the postponement in a 2 December 2025 interview, with the formal decree scheduled for approval in Congress on 12 December.

Under the original plan, SMEs were due to go live on Verifactu before large taxpayers. Although unconventional, this sequencing was seen as lower risk, with small organisations effectively “piloting” the tool.

The revised timeline now delays the SME and self-employed obligation from 1 July 2026 to 1 July 2027. Large taxpayers — generally those with annual turnover above €8 million — remain on schedule to start using Verifactu on 1 January 2027.