Spain. Final stage for adapting to the Spanish Verifactu Ordinance. Obligation to certificate for companies producing their internal invoicing systems or customizing an external solution.
The 29th of July 2025 was the deadline for invoicing systems producers to adapt their products to the technical specifications of Royal Decree 1007/2023 (the, so called Verifactu Ordinance).
As a result, the commercialization of invoicing systems which are not Verifactu compliant is forbidden since the 29th of July 2025. However, for the case of invoicing systems licenced to Spanish clients before the 29th of July 2025 which include a pluri-annual maintenance clause, said deadline is extended until the moment when the obligation to use a compliant invoicing system starts, that is:
-The 1st of January 2026 for companies that taxable subjects of the Spanish Corporate Tax.
-The 1st of July 2026 for any other company or individual within the subjective scope of the Verifactu Ordinance, such as the case of non-resident companies which are taxable subject of the Spanish Non-resident income tax.
It is important to mention that:
-Not all compliant invoicing systems that are commercialized after the 29th July 2025 need to qualify as “Verifactu.” However, meanwhile an invoicing system can be commercialized as a “Verifactu only”version, “Non-Verifactu only” version are not allowed, as an optional “Verifactu” version would need to be included (Note).
-The fact that an invoicing software complies with the Verifactu Ordinance must be certified by the producer of the invoicing system. For the case that there is more than one producer involved in the development of an invoicing software, all the parties would be obliged to certify the alignment with the Verifactu Ordinance of their contribution.
Given the high penalties for being uncompliant with the Verifactu Ordinance, it is worthwhile noticing that, besides standard software developers, the obligation to certificate would also be applicable to companies or group of companies which produce their internal invoicing systems, or which customize an external solution.
Note Comparison of electronic invoicing system (SIF) Veri*Factu vs Non-Veri*Factu
