What this means for freelancers and companies in Spain

If you’ve been following Spain’s upcoming invoicing changes, you’ll know that Verifactu was supposed to become mandatory in 2026.

Now Hacienda has confirmed a one-year delay.

So yes — you get more breathing room. But the rule is still coming, and this extra time is best used to prepare calmly.

Let’s break it down clearly.

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The new deadlines

The obligation to use Verifactu-compliant invoicing software will now start in 2027:

• Companies under Corporate Tax (Sociedades): 1 January 2027

• Freelancers and most SMEs: 1 July 2027

So nothing changes in your day-to-day invoicing right now, but the deadline has moved forward one year.

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Quick reminder: what is Verifactu?

Verifactu is a new invoicing system created by the Spanish Tax Agency (AEAT).

The idea is simple:

• invoices must be generated through compliant software

• the software must create a secure, non-editable record for every invoice

• invoices will include a QR code

• the invoice record can be sent to AEAT automatically at the moment it’s issued

In short, Spain is moving to traceable digital invoicing.

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Who will need to comply?

For most businesses, it’s straightforward:

• If you invoice using software (which is most freelancers and SMEs):

• you’ll need a Veri*factu-ready system by the deadline.

• If you invoice manually (Excel, Word, paper receipts):

• you can still do so for now,

• but from 2027 you must meet stricter rules on how invoice records are stored and kept unchanged.

Bottom line:

anyone who issues invoices in Spain will be affected.

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Why has it been delayed?

The delay mainly gives businesses more time to adapt.

Freelancer associations and business groups have been pushing for this because:

• many software providers weren’t fully ready

• small businesses needed time to upgrade their systems

• the technical requirements are a real change for people invoicing in a simple way

This postponement gives the market — and taxpayers — more time to transition smoothly.

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What this delay means for you

Mostly good news, but with a clear message.

The good news:

• no need to rush changes during 2026

• more time to choose the right solution

• more time to update processes calmly

The message

• the obligation has not disappeared

• 2027 will arrive faster than it seems

• leaving this for the last minute will create stress and mistakes

Think of this as a planning window, not a cancellation.

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Our advice at LIMIT

We’re telling clients the same thing across the board:

1. Don’t wait until the deadline

The best transitions happen when there is time to test and adjust, not when you’re forced to switch overnight.

2. Choose compliant software that fits your business

A tool can be legally compliant but still inefficient for your workflow.

Make sure it supports what you actually need, for example:

• clear VAT settings

• integrations with your sales or payment platforms

• easy invoice issuing

• reliable exports for bookkeeping

3. Use this extra year to switch once — properly

A rushed change often means switching twice.

Better to do it calmly now and avoid headaches later.

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How LIMIT clients will be covered

If you work with us, you won’t need to figure this out alone.

We are:

• tracking AEAT’s final technical requirements

• ensuring Quipu and our processes are Veri*factu-ready

• preparing client workflows so compliance is automatic

• planning onboarding in phases, not at the last minute

As soon as the final BOE text and AEAT guidance are published, we’ll share clear next steps.

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Veri*factu is delayed to 2027, not cancelled.

That’s a relief — and a great opportunity to prepare with zero drama.