The government has postponed Verifactu to January 1, 2027, just fifteen days before its implementation. A survey by Holded reveals that 27% of business owners are unfamiliar with the regulations, and 22% mistakenly believe it is already in effect.
January 1, 2026 was set to be the key date for Verifactu, the new invoicing system from the Tax Agency. However, the government made a last-minute postponement, delaying it until January 1, 2027. This second delay has caused confusion among companies and freelancers, who are now unsure of what to expect.
José Rodríguez, product manager at Holded and responsible for leading the Verifactu project at the company, explains that this move has undermined the credibility of the regulations. “It was a delay that happened fifteen days before it was to take effect, and I believe this gives little credibility and weight to the regulations,” he states.
Widespread unawareness of Verifactu
According to a survey conducted by Holded, 27% of business owners admit to being unfamiliar with Verifactu. Additionally, 22% mistakenly believe that the regulations came into effect in 2026. This unawareness is partly due to the lack of clarity in the communications from the Tax Agency.
Rodríguez points out that “the Tax Agency is very technical, which is correct, but sometimes I understand that for someone who is not as technical, it needs to be explained in a simpler way.” Software companies and consultancies have had to take on the task of “educating” businesses about the regulations.
Traditional businesses most affected
Although the definitive implementation is in 2027, invoicing software must already comply with one of the requirements of the anti-fraud law: when creating an invoice, it is locked, and essential data cannot be modified. This has caused friction, according to Rodríguez, because “it has brought to light a lot of invoicing flows that were not actually complying with the regulations.”
Many practices were incorrect out of habit: “There were clients who created negative invoices when a corrective one was due, or businesses that edited an already issued invoice.” Those who already use certified software will not notice changes, but those who create invoices by hand will feel the impact more. “The more traditional or older businesses are the ones that have it the hardest because it is a double learning process: not only Verifactu, but also the anti-fraud law,” Rodríguez adds.
Confusion with electronic invoicing
Meanwhile, the Crea y Crece law is advancing, which regulates electronic invoicing and requires the exchange of invoices in digital format between companies. These are two distinct regulations that affect the same invoice, which has generated even more confusion. Rodríguez confirms that this is the most recurring doubt: “These are two regulations that affect the invoice, they are regulated in two different laws, and people do not understand why.”
The Tax Agency has rejected the idea of unifying both systems because they have different objectives: electronic invoicing controls payment deadlines between suppliers, while Verifactu aims to prevent tax fraud. For interested readers, the practical takeaway is that if they already use approved invoicing software, the transition will be automatic. If they have not done so yet, it is advisable to start looking for a certified one before 2027 to avoid surprises.
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