🚨 VERIFACTU is officially postponed until 2027: New information from the Council of Ministers and statement from the REAF

Contaldia – Your tax and accounting consultancy specialized in Odoo

The Government has approved today in theCouncil of Ministers at 09:30haRoyal Decree-lawwhich, among other measures,extends the entry into force of the VERIFACTU Regulation by one more year. Published in the BOE on December 3, 2025:https://www.boe.es/boe/dias/2025/12/03/pdfs/BOE-A-2025-24446.pdf

Attached is the royal decree that confirms the postponement until 2027, However, I remind you that a Royal Decree-law must be submitted to a vote and validated or repealed by the Congress of Deputies within 30 days.12/11/2025 The Congress approved the postponement of Verifactu until 2027.

The mandatory date now changes from 2026 to 2027, as also confirmed by the Technical Secretary of the REAF, Rubén Gimeno Frechel, in his statement on December 2, 2025.

This postponement represents a significant change for thousands of companies and self-employed individuals who were less than a month away from the initially planned entry into force.

📅 New official implementation dates

The new Royal Decree-law establishes the following:

1. Corporate Taxpayers

➡️ The obligation changes from January 1, 2026 to January 1, 2027.

2. Entrepreneurs and professionals in direct estimation of personal income tax

➡️ The deadline is postponed from July 1, 2026 to July 1, 2027.

These dates coincide with the statement from REAF:

“Taxpayers of the Corporate Tax will be required starting January 1, 2027, and entrepreneurs and professionals with economic activity in personal income tax, on July 1, 2027.”

— Rubén Gimeno Frechel, Technical Secretary of REAF. 12/2/2025

⚠️ Important: The Royal Decree-law must be validated

As REAF reminds us:

• The Royal Decree-law must be voted on and validated or repealed by the Congress of Deputies.
• The maximum period for that validation is 30 days.
• Until then, the postponement is valid, but it remains pending parliamentary ratification.

At Contaldia, we will remain very attentive to this process and will update any regulatory changes.

📌 What is VERIFACTU and why is it so relevant?

VERIFACTU is the new system for secure registration and sending of invoices developed by the Tax Agency to:

• Ensure authenticity and traceability
• Control the integrity of invoicing
• Combat fraud
• Promote the digitalization of accounting processes

Its implementation affects all companies and self-employed individuals, and its integration with software such as Odoowill be mandatory.

🔍 Reasons for the postponement

The change responds to:

• Requests from associations of freelancers and SMEs (ATA, UPTA, ATAEM, etc.)
• Lack of real time for companies and software to adapt
• Need to clarify technical and operational doubts about the regulation
• Request for a more progressive and coherent transition

🧮 How does it affect your company?

Although the postponement offers an extra year, at Contaldia we recommend not to stop planning:

• Odoo can be adapted more calmly.
• It will allow reviewing whether your company should return to the SII.
• We will facilitate billing tests and audits.
• There will be time to adjust internal procedures.

👉 IMPORTANT:

Companies that registered in SII to avoid VERIFACTU must contact us to assess whether it is advisable to reverse the situation.

📞 Contaldia accompanies you throughout the process

As a tax, accounting, and labor consultancy specialized in Odoo since 2009, at Contaldia we are prepared to:

• Evaluate how the postponement affects you
• Prepare your company for 2027
• Resolve all doubts about VERIFACTU or SII
• Coordinate with your Odoo team the necessary technical adaptation