Spain's mandatory invoicing software regulation — VeriFactu, governed by Royal Decree 1007/2023 — has been through three rounds of deadline changes. After years of uncertainty, the definitive dates are now set by Royal Decree-Law 15/2025. Here is exactly when compliance becomes mandatory, who is exempt, and what you should do before your deadline arrives.
The two key dates for 2027
1 January 2027 — Companies (Corporate Income Tax)
All legal entities filing Corporate Income Tax (Impuesto sobre Sociedades) must use RD 1007/2023-compliant software from this date. This covers:
- Limited companies (SL, SA) and public corporations.
- Cooperatives, associations and foundations carrying out economic activities.
- Civil partnerships with legal personality (taxed as IS since 2016).
1 July 2027 — Self-employed and individuals with economic activity
Sole traders, freelancers and professionals filing personal income tax (IRPF) have an additional six-month window. Their deadline is 1 July 2027. This includes lawyers, architects, doctors, consultants, farmers and landlords conducting economic activities.
Who is exempt?
- SII companies: businesses already enrolled in Spain's Immediate Information Supply system (SII — turnover above €6 million, or voluntary enrolment) are exempt. SII serves an equivalent purpose.
- VAT special regimes: simplified VAT, agricultural regime (REAGP) and equivalence surcharge have reduced invoicing obligations in many scenarios.
Deadlines at a glance
| Profile | Tax | Mandatory from |
|---|---|---|
| Limited company (SL/SA) | Corporate IS | 1 Jan 2027 |
| Cooperative / Association (economic activity) | IS | 1 Jan 2027 |
| Self-employed (direct estimation) | IRPF | 1 Jul 2027 |
| Freelance professional (lawyer, architect...) | IRPF | 1 Jul 2027 |
| SII-enrolled company (>€6M or voluntary) | IS/VAT | Exempt |
The 2026 transition window
2026 is a compliance preparation period with no active sanctions. The AEAT offers an external testing environment for sending trial invoicing records. Many software vendors have already released compliant versions — waiting until the last moment may mean implementation backlogs and higher costs.
The AEAT's free invoicing application (available since October 2025) already meets VeriFactu requirements and is suitable for self-employed individuals with a modest invoice volume.
Action checklist
- Identify your profile (company = Jan 2027 / self-employed = Jul 2027).
- Check your software provider's responsible declaration (Declaración Responsable).
- Choose between VeriFactu (real-time AEAT submission) and No-VeriFactu (local custody).
- Run tests in the AEAT test environment before your deadline.
Related reading: VeriFactu vs No-VeriFactu: key differences and how to choose
Related reading: VeriFactu non-compliance penalties: what you risk
InvoSeal has published its Responsible Declaration and complies with RD 1007/2023 in VeriFactu mode. Whether your deadline is January or July 2027, you can start today. Try free for 14 days.
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InvoSeal meets RD 1007/2023 in both VeriFactu and No-VeriFactu modes from day one. Responsible Declaration published.
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