The tax calendar has been modified again. The Government has decided to delay the obligation to implement Verifactu, the invoice verification system designed by the Tax Agency to digitalize, standardize and control the invoicing processes of SMEs, freelancers and companies. The postponement is a relief for thousands of businesses that warned of the cost and complexity of adapting to the new software within the initially planned deadlines.
Pedro Sánchez announced the change this Tuesday in an interview on Rac1, where he acknowledged some “non-compliances” with Junts and reported that he had transferred the matter to the Council of Ministers.
What is Verifactu and why does it generate so much concern?
According to the Tax Agency, “Verifactu is the regulation that establishes the requirements to be adopted by the computer or electronic systems and programs that support the invoicing processes of businessmen and professionals, and the standardization of formats of the invoicing records”.
This system requires all invoices to be issued exclusively through certified software, guaranteeing authenticity, integrity, traceability and immediate control of income by the Tax Authorities. In addition, penalties for non-compliance can reach up to 50,000 euros, one of the most worrying points for the business community.
To date, implementation is minimal: only 8% of SMEs and freelancers have incorporated it, and 15% are in the process, according to the TeamSystem Observatory prepared by Ipsos.
The new calendar: one more year to adapt
Prior to the change, Verifactu was to be mandatory in two phases:
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January 1, 2026 → companies taxed for corporate income tax purposes.
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July 1, 2026 → SMEs and self-employed.
After the announced postponement:
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January 2027 → obligation for companies
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July 2027 → obligation for SMEs and the self-employed.
Sánchez justified the change as a measure to “make it easier for companies to comply with their tax obligations“. He added: “We are going to extend that deadline to boost and promote within those companies the digitalization of the invoicing processes. This is something that the Catalan business community was asking us for, it is something that Junts has echoed.”
Industry relief: “At last, common sense is coming”.
The president of ATA and vice-president of CEOE, Lorenzo Amor, celebrated the announcement on the social network X: “At last, the common sense we were demanding has arrived. The entry into force of Verifactu has been postponed for a year. A relief for the self-employed in the face of the tide of burdens and formalities that we suffer”.
Amor, one of the main critics of the original calendar, had been calling for the postponement for weeks. “It was nonsense to set this in motion in this way…. For the moment, a relief,” he added.
What changes (and what doesn’t change) with Verifactu
Tax experts remind that the new system does not modify taxes, but the way of recording the information. Lawyer Gonzalo de Luis explained it this way: “With Verifactu the only thing that changes is that the Treasury will know all the income of professionals, it does not alter their current taxation”. In other words, the current VAT and taxation rules will remain the same.
For some companies, digitalization could even be positive. This is how Emilio de la Fuente, CEO of TeamSystem Spain, put it: “Compliance with the tax authorities is unavoidable, but the real benefit lies in reducing delinquency, speeding up collections and professionalizing the entire business management”.
A delay that also has a political reading
Sánchez mentioned the postponement within the package of compromises with Junts, which had put on the table the difficulties of small Catalan companies to meet the deadlines. The decision is included in a royal decree law approved on Tuesday, which incorporates measures to “facilitate tax compliance”.
The government insists that the objective is to allow time for technological adaptation and to avoid a collapse similar to that caused by previous rapid tax changes.
2027: the point of no return for SMEs and the self-employed
Although the postponement grants leeway, the Treasury has made it clear that Verifactu will be mandatory and that no further delays are foreseen. The system is part of the European tax digitalization plan and aims to reduce the underground economy, improve tax control and homogenize digital invoicing throughout the country.
The new calendar gives one more year to adapt, but also a clear message: in 2027, invoices as they are known today will cease to exist. For the self-employed and small businesses, the final countdown begins.
