Verifactu 2027 deadlines: when is it mandatory and how to prepare

Verifactu deadlines have changed several times, but the current dates are firm: 2027. We explain the definitive calendar and how to prepare.

Current Verifactu deadlines

The current deadlines were established by Royal Decree-Law 15/2025, of 2 December 2025:

1 January 2027

Companies and corporations (Corporate Tax)

1 July 2027

Freelancers and individuals (Personal Income Tax)

29 July 2025

Software manufacturers (already in effect)

History of postponements

Original deadlines (RD 1007/2023)

1 July 2025 for all obligated parties.

First extension (RD 254/2025)

1 January 2026 for companies, 1 July 2026 for freelancers.

Second extension (RDL 15/2025)

1 January 2027 for companies, 1 July 2027 for freelancers. Currently in effect.

Which deadline applies to me?

Companies (SL, SA, cooperative...)

Your deadline is 1 January 2027. From that day, every invoice must be generated with compliant software.

Freelancers or professionals

Your deadline is 1 July 2027. You have six months more than companies.

Companies in the SII

It does not affect you. Companies enrolled in the Immediate Supply of Information are exempt from Verifactu.

What happens if I don't comply on time?

Fine of 50,000 euros per fiscal year for using non-compliant software
Penalties for breach of invoicing obligations for issuing invoices without a QR code or mandatory legend
Fiscally invalid invoices — they may be rejected as a deductible expense
Loss of customers — your business customers will need compliant invoices

How to prepare now

1. Check your current software

Ask your provider if they comply with Verifactu. They should be able to show you a responsible declaration.

2. Don't wait until the last minute

Switching software takes time — migrating data, setting up series, training your team.

3. Take advantage of the testing period

The AEAT system is already operational. You can start voluntarily with no commitment.

4. Review your tax details

Verifactu requires your NIF, legal name and business activity details to be correctly configured.

CokuApp: prepare for Verifactu today

CokuApp already meets all the requirements. Start today and be ready for the mandatory deadline.

Already operational — Record submission to the AEAT working from today
No complex setup — Activate Verifactu from your account settings
Responsible declaration issued — Available from the application
No extra cost — Verifactu included in all plans