Overview
- The Council of Ministers approved the postponement, setting mandatory dates of 1 January 2027 for Corporate Tax payers and 1 July 2027 for the rest, covering more than 3.5 million taxpayers.
- Verifactu requires certified billing software that creates immutable records with a digital fingerprint and QR code, with options for real‑time transmission to the tax agency.
- Non‑compliance can trigger substantial fines for users and software vendors and may jeopardize VAT deduction rights under Spain’s anti‑fraud framework.
- Self‑employed groups such as ATA welcomed the extra time, while business voices including Fedeto criticized the move as electoralist and costly for early adopters.
- The Basque Country will proceed with TicketBai in 2026, making it the only region with a mandatory system next year that requires immediate submission of transactions.