Verifactu deadlines have changed several times, but the current dates are firm: 2027. We explain the definitive calendar and how to prepare.
The current deadlines were established by Royal Decree-Law 15/2025 of 2 December 2025. Companies taxed under Corporate Tax must comply from 1 January 2027. Freelancers and individuals have until 1 July 2027. Software manufacturers had to have their systems compliant by 29 July 2025, a deadline already in force.
The deadlines have been postponed twice. RD 1007/2023 originally set 1 July 2025 as the deadline for all obligated parties. The first extension (RD 254/2025) moved them to 1 January 2026 for companies and 1 July 2026 for freelancers. Finally, the second extension (RDL 15/2025) established the current deadlines: 1 January 2027 for companies and 1 July 2027 for freelancers.
If your company is a corporation (SL, SA, cooperative...), your deadline is 1 January 2027. From that day on, every invoice must be generated with compliant software. If you are a freelancer or professional, your deadline is 1 July 2027 — you have six months more than corporations. Companies enrolled in the Immediate Information Supply (SII) are exempt from Verifactu.
Non-compliance has serious consequences. The fine for using non-compliant software is 50,000 euros per fiscal year. Issuing invoices without a QR code or without the mandatory legend constitutes a punishable invoicing breach. Invoices issued with non-compliant software may be rejected as deductible expenses. And your business clients, who will need compliant invoices for their deductions, may seek another supplier.
The first step is to check your current software — ask your provider if it complies with Verifactu and request the responsible declaration. Do not wait until the last minute, because switching software takes time to migrate data, configure series and train your team.
Take advantage of the fact that the AEAT system is already operational to start voluntarily with no commitment. And check that your tax data — NIF, company name and business activity details — are correctly configured, because Verifactu needs them.
CokuApp already meets all the requirements. Start today and be ready for the mandatory deadline.