🚨 VERI*FACTU 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 the Council of Ministers at 9:30 AM a Royal Decree-law that, among other measures, extends the entry into force of the VERI*FACTU 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
The Royal Decree confirming the postponement until 2027 is attached. However, I remind you that a Royal Decree-law must be submitted to a vote and validated or repealed by the Congress of Deputies within a period of 30 days.
La fecha obligatoria pasa ahora de 2026 a 2027, tal y como ha confirmado también el Secretario Técnico del REAF, Rubén Gimeno Frechel, en su comunicado del 2 de diciembre de 2025.
This postponement represents a change of enormous significance for thousands of businesses and self-employed individuals who were less than a month away from the initially scheduled implementation.
📅 New official implementation dates
The new Royal Decree-Law establishes the following:
1. Corporate Taxpayers
➡️ The obligation is moved from January 1, 2026, to January 1, 2027.
2. Business owners 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 REAF statement:
“Corporate tax taxpayers will be required starting January 1, 2027, and entrepreneurs and professionals with economic activity in the personal income tax (IRPF) will be required starting July 1, 2027.”
— Rubén Gimeno Frechel, Technical Secretary of the REAF. 2/12/2025
⚠️ Important: The Royal Decree-Law must be ratified
As the REAF recalls:
- The Royal Decree-Law must be voted on and validated or repealed by the Congress of Deputies.
- The maximum deadline for that validation is 30 days.
- Until then, the postponement is valid, but it is pending parliamentary ratification.
At Contaldia, we will remain very attentive to this process and will update any regulatory changes.
📌 What is VERI*FACTU and why is it so relevant?
VERI*FACTU is the new secure invoice registration and submission system developed by the Tax Agency to:
- Ensure authenticity and traceability
- Control the integrity of billing
- Fight against fraud
- Promote the digitalization of accounting processes
Its implementation affects all companies and freelancers, and its integration with software like Odoo will be mandatory.
🔍 Reasons for the postponement
The change responds to:
- Requests from associations of self-employed workers and SMEs (ATA, UPTA, ATAEM, etc.)
- Lack of real-time for companies and software to adapt
- Need to clarify technical and operational questions regarding the regulations
- Request for a more progressive and coherent transition
🧮 How does it affect your business?
Although the postponement offers an extra year, at Contaldia we recommend not stopping the planning:
- Odoo can be adapted more calmly.
- It will allow you to review whether your company should return to the SII or not.
- We will facilitate billing tests and audits.
- There will be time to adjust internal procedures.
👉 IMPORTANT:
The companies that registered in SII to avoid VERI*FACTU must contact us to assess whether it is advisable to reverse the situation.
📞 Contaldia accompanies you throughout the entire 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 business for 2027
- Resolve all questions about VERI*FACTU or SII
- Coordinate with your Odoo team the necessary technical adaptation
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