The Treasury wants to postpone Veri*factu to October 2028, but the change is not yet reflected in the BOE. Until then, the deadline for freelancers is 1 July 2027.
Freelancers have until 1 July 2027 for their invoicing software to comply with the Veri*factu regulation, according to the schedule outlined in the BOE as of 25 October 2026, based on information published by wwwhatsnew.com. Companies have until 1 January 2027.
The Ministry of Finance announced on 5 October 2026 that it intends to postpone the pending obligations until October 2028. This change has not yet been published in the BOE: the Ministry's note refers to a forecast and a subsequent modification to align this regulation with electronic invoicing.
Veri*factu develops the anti-fraud law through Royal Decree 1007/2023. It requires that the software generates an invoicing record with a digital fingerprint linked to the previous record, and that each invoice includes a QR code that allows the recipient to verify its details with the Treasury.
According to Article 3 of the regulation, affected taxpayers include those subject to the Corporate Tax, freelancers with economic activities in the IRPF, non-residents with a permanent establishment, and entities in income attribution, provided they use a computer system for invoicing, even if only for part of their activity. Those who maintain VAT books through the SII are exempt.
The Tax Agency reminds that the law foresees fines of 150,000 euros per year and type of program for those who market non-compliant systems, and 50,000 euros per year for those who use a non-adapted program when they should have already done so. Until the current deadlines, the Agency maintains a trial period during which a Veri*factu system can be tested and a return to another program can be made.
In electronic invoicing between businesses and professionals, the deadline is twelve months from 6 October 2026 for those invoicing more than 8 million euros, that is, by 6 October 2027. For the rest of the entrepreneurs and professionals, the deadline is twenty-four months, until 6 October 2028. These dates are calculated based on those deadlines, which the regulation does not explicitly state.
As the information is general, the management office is responsible for confirming in each case what obligations apply and with which program they are fulfilled.
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