News of the day: Verifactu postponed to 2027

But the obligation does not disappear

The Treasury has approved an extension that moves the entry into force of Verifactu, the certified invoicing system that will transform how all economic transactions are recorded and documented.

The new official calendar is as follows:

• January 1, 2027 → Companies subject to corporate income tax.
• July 1, 2027 → Self-employed, SMEs and other obligors.

The general reaction of the business community could be summarized as follows:

“Thanks for the air, but now what do we do with all the preparation we were carrying?”

Well, this is where a serious, updated and digital tax consultancy like Advixy makes sense.

What is Verifactu really?

A transparency rule, not a VAT/ITQI rule

Verifactu does not regulate taxes.
Does not change tax rates.
Does not differentiate between Peninsula (VAT) and Canary Islands (IGIC).

Their objective is different:

• Ensure that invoices are complete, traceable and unalterable.
• Avoid manipulations or dual-use systems.
• Ensure a transparent flow between company-advisory-administration.

Therefore, it affects identically to:

• Companies and freelancers in Madrid, Andalusia, Catalonia, Galicia…
• Companies and freelancers in the Canary Islands (Tenerife, Gran Canaria, Lanzarote, Fuerteventura…).

A national obligation, with homogeneous impact throughout Spain.

Why is it postponed?

The official version is “give time”.
The real version: the business fabric did not reach.

The consulting firms had spent months preparing clients, reviewing billing systems, explaining obligations and resolving doubts.
Many businesses were ready; others, in transition; and others… directly trying to understand what Verifactu meant.

The postponement recognizes something obvious:

• Technologically, not the whole country was going to get there.
• Normatively, the deadline was fair.
• And the AEAT needs homogeneity, not chaos.

For consultancies, it is a challenge:
We have invested hours, training and adaptation… and now we must restructure the strategy for the next two years.

Verifactu: should I worry about it or can I forget about it for now?

You could forget it, but you shouldn’t.
The extension does not remove the obligation.
It just gives you a chance to do it right, not in a hurry.

From Advixy’s daily experience:
The companies that take advantage of this time will be the ones that reach 2027 with administrative control, simplified processes and lower adaptation costs.

Those who wait until the last minute will pay more, adapt worse and take on more stress.

Peninsula and Canary Islands:

The impact is the same, but the context is not.

PENINSULA

Service businesses, stores, industrial companies, professional offices and SMEs of all sectors will have to guarantee:

• Certified invoicing
• Unalterable records
• Documentary integrity
• Audit of operations
• Adaptation of the software they use

The extension alleviates, but does not eliminate the work.

CANARY ISLANDS

Although the indirect tax is IGIC, Verifactu is applied exactly the same as in the rest of the country.

The difference is in business reality:

• Many industries rely on POS and more traditional systems.
• There is a strong presence of family microenterprises.
• The tourism and hospitality industry uses a wide variety of systems.
• And a significant part of the fabric is still in intermediate digitization.

This postponement is an opportunity to move forward without haste, but with proper planning.

So what do we do now?

The answer from Advixy is clear:

1. Do not slow down the digitization process.

Although the timetable changes, the direction remains the same:
more orderly processes, traceability, control and compliance.

Digital transformation is no longer a “trend”.
It is survival.

2. Review the current billing system

Not as a software company, but as a consultancy that assesses whether your tool meets regulatory requirements.

We review with you:

• Will your system be able to generate the QR?
• Will it have an unalterable record?
• Does it ensure data integrity?
• Does it comply with the AEAT technical scheme?
• Does it fit your specific industry?
• Do you need something basic, advanced or sectorial?

We provide our clients, within our own platform, with all the necessary tools to make the process simple and uncomplicated. Our job is to help you choose the right solution according to your industry and your needs, so you don’t have to spend time, money and energy looking for alternatives on your own. Above all, we verify that the choice complies with the standard and is operational for your business.

3. Develop a customized transition plan

One for the mainland, one for the Canary Islands and one for joint ventures.

Each company has:

• your sector,
• its volume,
• your way of invoicing,
• their level of digitization,
• its management team,
• and your tax advisor (us).

Adaptation is not only technical; it is organizational.

4. Accompany you all the way

We don’t leave you with software and a manual.
This is what we do:

• We explain each obligation clearly.
• We coordinate with you and the technological range.
• We supervise that the processes comply with the regulations.
• We review the records generated by the system.
• We integrate the new obligations in your accounting.
• We prepare and train you for the day to day.

We are consulting, not software.
But we make your software work as it should… and you too.

Companies with offices in the Peninsula and the Canary Islands

The mixed model is fully viable

If you operate in both territories, you need:

• An invoicing system compatible with VAT and IGIC.
• A single Verifactu protocol.
• A consultancy that understands both regulatory environments.

That’s exactly what we do.

Conclusion: Verifactu is delayed, but transparency and digitization move forward

The extension is not an excuse to disconnect.
It is the perfect opportunity to:

• Review processes,
• Adapt tools,
• Modernize systems,
• Improve traceability,
• and prepare yourself ahead of time.

Advixy will continue to do what we do best:

• Interpretation of regulations,
• translate it into the reality of your business,
• and accompany you in a professional, clear and close way,
  whether you are from the Peninsula, the Canary Islands or both territories.

Final CTA

If you would like us to review your current billing system and prepare a clear and customized plan to adapt to Verifactu 2027, contact Advixy.

We make your business perform, work and grow.

And now, with time.