When does VeriFactu come into force?
Deadlines and Adaptation Dates
The Spanish Ministry of Finance (Hacienda) has set two deadlines for companies and freelancers to invoice with a system that complies with the VeriFactu regulation. Not everyone starts on the same day, and nothing is banned before your own date arrives.
Key Milestones in the Tax Agency Calendar
Deadline for software manufacturers
Producers and resellers may only offer compliant systems, backed by a signed responsible declaration (fourth final provision of Royal Decree 1007/2023). This date has already passed: if your provider still has not signed one, the problem starts as theirs and ends up being yours.
Deadline for Corporate Income Tax payers
Entities that pay Corporate Income Tax — SLs, SAs and other legal entities — must already invoice with a system that complies with Royal Decree 1007/2023. The test is paying Corporate Income Tax, not company size: a one-person SL falls under this date.
Deadline for everyone else
Freelancers and professionals, whether under the direct estimation or the módulos regime, get six more months. Until your date arrives there is no new obligation and no banned tool.
What happens if you miss your deadline
Once the deadline that applies to you has passed, invoicing with a system that does not comply with Royal Decree 1007/2023 is a tax offence. One detail almost nobody mentions: the Spanish Tax Agency does not approve or certify software, and publishes no list of approved programs. What exists is the responsible declaration signed by the manufacturer, plus the duty for the system to genuinely comply.
Article 201 bis of the Spanish General Tax Law sets no upper range: it imposes a flat fine of €50,000 per financial year on any user who holds or uses non-compliant invoicing systems. The amount is fixed, which makes arriving early a great deal cheaper.