🚨 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 However, I remind you that a Royal Decree-law must be submitted to a vote and validated or repealed by the Congress of Deputies within a period of 30 days.
The mandatory date now moves from 2026 to 2027, as also confirmed by the Technical Secretary of the REAF, Rubén Gimeno Frechel, in his statement of December 2, 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- The Royal Decree-Law must be voted on and validated or repealed by the Congress of Deputies.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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