VeriFactu 2027 deadlines: dates by taxpayer and what to do beforehand
Deadlines for adapting invoicing software systems (SIF), cases to review and an indicative work plan. VERI*FACTU is one mode, not an exact synonym for the entire SIF obligation. Sources are listed below. Part of the VeriFactu for integrators guide.
The current calendar
The 2027 deadlines follow three pieces of legislation: Royal Decree 1007/2023, approving the regulation; Order HAC/1177/2024, specifying technical requirements and starting the producers’ deadline; and Royal Decree-law 15/2025, which postpones taxpayer deadlines for the second time.
| Who | From | Requirement |
|---|---|---|
| Invoicing software producers and distributors | 29 July 2025 | Offer adapted products under the fourth final provision, including its provisions for multi-year maintenance contracts. |
| Corporate Income Tax taxpayers | 1 January 2027 | Invoice using an adapted system: records, hashes, QR codes and, if VeriFactu mode is chosen, AEAT submissions. |
| Sole traders, income-attribution entities and other taxpayers within scope | 1 July 2027 | The same requirements, six months later. |
The fourth final provision distinguishes vendors offering products from users adapting their systems. It also addresses systems covered by multi-year maintenance contracts. Review these conditions before concluding that an installation is overdue.
Two postponements, not three
The original regulation set 1 July 2025 for all affected taxpayers. A first postponement moved this to January 2026 for corporate taxpayers and July 2026 for the rest. Royal Decree-law 15/2025 moved the dates to January and July 2027. Two postponements.
We use the dates in the official AEAT communication consulted on 8 September 2026. Do not budget on another postponement; check the rules in force before deciding.
Who falls outside
- Businesses under SII. Those maintaining VAT ledgers through the Immediate Supply of Information already report invoices and do not apply VeriFactu. Large businesses, VAT groups and REDEME registrants commonly fall here.
- Foral tax rules. Review direct-tax jurisdiction under the relevant economic agreements. Do not classify a complex case by postal address alone.
An integrator’s first task is to classify clients with their advisers: applicable scope, date, software and chosen mode. Do not mark every client “VeriFactu mandatory”. The technical assessment starts from that validated information.
What “mandatory VeriFactu” means for a sole trader
For taxpayers within scope who use a SIF, the system must be adapted before 1 July 2027. VERI*FACTU and non-VERI*FACTU modes have different submission, signing and retention requirements.
Excel and Word are not prohibited by name: their actual use matters. The AEAT distinguishes basic issuance and storage from processing that generates tax ledgers or accounting. Review real functionality before deciding whether it is a SIF.
For Corporate Income Tax taxpayers within scope, the adaptation date is 1 January 2027. Confirm scope and exclusions with an adviser first.
A work calendar for integrators
An indicative example for organising work across source systems. These milestones are not monthly statutory obligations, Kenea delivery dates or a guarantee that an integration will fit this schedule.
| Month | Intended milestone |
|---|---|
| September 2026 | Classify clients: corporate tax, personal income tax, SII or foral rules. List the different invoicing source systems maintained. |
| October 2026 | Document a decision for each source: official vendor module, own integration or integration layer. Obtain written confirmation of the version and module covering each installation. |
| November 2026 | Test the source serving corporate taxpayers in the AEAT test environment with fictional data. Decide certificates and representation per client. |
| December 2026 | Roll out to corporate taxpayers. Make the producer’s declaration accessible in the application. Freeze changes during the last week of the year. |
| January 2027 | Corporate taxpayers in production. Operational visibility of submissions, rejections and missing activity. Review the first month’s incidents. |
| February–March 2027 | Apply January’s findings. Integrate the remaining sources serving sole traders and income-attribution entities. |
| April–May 2027 | Staged rollout to sole traders in batches. Avoid leaving most of the client base until June. |
| June 2027 | Finish remaining rollouts. Check certificates expiring in the second half of the year. |
| July 2027 | All planned installations in production; normal operation. |
Size testing and deployment around actual dependencies. The fictional sample report helps document unknowns before committing to a date.
Checklist before 1 January 2027
- Each client has an assigned date, January or July, and an identified regime: VeriFactu, SII, foral or outside the obligation.
- Each invoicing source has a chosen adaptation route tested in the AEAT test environment.
- The producer of each application is known, along with the location of its declaration of responsibility.
- Submission ownership, identity, permissions and any required representation are decided for each client.
- Corrective invoices, cancellations and simplified invoices have been tested, not just ordinary invoices.
- There is a written procedure for error responses and missing responses; the states and retries guide distinguishes them.
- An owner and review frequency are agreed for detecting issues.
For Sage, Odoo, a3 or custom systems, VeriFactu for ERP integrators explains what to check.
Sources
- Royal Decree 1007/2023, invoicing software systems regulation.
- Order HAC/1177/2024, technical specifications and producer deadlines.
- AEAT: extension under Royal Decree-law 15/2025.
- AEAT: scope, foral rules and spreadsheets. Consulted on 8 September 2026.
- AEAT: invoicing software systems, FAQs and test environment.
Discuss an assessment of my software
This guide is general technical information, not tax or legal advice. Dates are reviewed when the rules change; this version’s date is shown above. Discuss your case with your adviser.