Verifactu: key aspects you should know as a freelancer in 2026

The expected mandatory nature of Verifactu, the new system to issue invoices with traceability and verification before the Tax Agency, will not be mandatory in 2026 as initially announced.

The Spanish Government has approved a one-year postponement, leaving its entry into force for 2027.

This change is especially important for self-employed workers and SMEs, who now have more time to adapt their billing systems and comply with the new tax requirements without rush or unexpected penalties.

Before entering the new dates, it is worth remembering that we already explained in detail what Verifactu is and why it is important for freelancers and companies in an article that we published in 2025.

In this guide we analyze how the system works, what objectives the Tax Agency pursues and why it is part of the billing digitization process in Spain.

🗓️ New Verifactu dates for freelancers and companies

According to updated regulations:

  • January 1, 2027: mandatory for companies and companies subject to Corporate Tax.
  • July 1, 2027: mandatory for self-employed workers and other SMEs that use billing software.

These dates replace the deadlines planned for 2026, giving additional margin for the orderly implementation of the system.

What is Verifactu and why does it matter?

Verifactu is an electronic invoice verification system promoted by the Tax Agency within the framework of the Anti-Fraud Law.

Its objective is:

  • Guarantee the integrity and traceability of issued invoices.
  • Avoid manipulations or errors in billing.
  • Facilitate the Treasury's access to information in a secure and automatic manner.

This implies that the billing systems you use must be certified, capable of generating unalterable records and meet specific technical requirements.

Important: Verifactu is not simply an “electronic invoice”, but rather a digital billing verification and control mechanism.

What does this postponement mean for you as a self-employed person?

This change does not eliminate the obligation, but rather extends the deadlines so that you can:

  • Check if your current billing software is ready.
  • Evaluate alternatives and suppliers that meet the technical requirements.
  • Plan the transition without haste or unnecessary costs.

The delay represents a respite for many professionals who had not yet been able to adapt their systems or who had invested time and money waiting for early entry into force.

Tips to prepare well before 2027

Although the deadline has been extended, it is advisable to start as soon as possible:

1. Check your billing software

Make sure your program:

  • Allows the generation of records with traceability and unalterability.
  • Can meet the technical requirements demanded by Verifactu.

2. Consult with your manager or advisor

Your manager will be able to guide you on:

  • What changes are necessary according to your activity.
  • How to plan the transition to avoid sanctions.

3. Plan calmly

Postponement does not mean that you can leave it until the last minute.

The ideal is to adapt the processes step by step before 2027.

In summary

✔️ The mandatory Verifactu has been postponed to 2027.

✔️ Companies start in January and freelancers start in July of that year.

✔️ The goal remains to combat fraud and modernize billing.

✔️ You have more time to adapt your tools and procedures.

Better not to wait until the last minute

Although the mandatory Verifactu has been postponed until 2027, it is best not to leave the adaptation for the end.

Experience with other regulatory changes shows that many freelancers end up implementing these systems in a hurry, without time to test them correctly or understand how they work.

Adopting Verifactu in advance will allow you to adapt progressively, review your billing processes calmly and avoid errors that, once mandatory, could result in sanctions from the Tax Agency.

At Conta.es we have already taken this step: our system is compatible with Verifactu and self-employed workers can issue electronic invoices starting today, at no additional cost.

This way, you can begin to familiarize yourself with electronic invoicing, test the system in your daily life and reach 2027 with everything under control, without rush or surprises.

Postponement is an opportunity to better prepare, not to postpone indefinitely.

Get ahead of change

Although the mandatory nature of Verifactu has been postponed, change is inevitable.

The difference will be in how you get to 2027: with haste, doubts and risks... or with the processes already internalized and functioning normally.

Taking advantage of this margin allows you to familiarize yourself with electronic invoicing without pressure, understand how Verifactu works in your daily life and adjust your processes calmly.

It is the best way to avoid last minute errors and possible sanctions when the system is mandatory.

At Conta.es we are already prepared: our solution is compatible with Verifactu and allows you to issue electronic invoices starting today, for free.

This way you can start using the real system that you will need in the future, without sudden changes or surprises.

Getting ahead is not an obligation, but it is an advantage.

If you are self-employed and want to reach 2027 with everything under control, you can start using Conta.es now and adapt to the new billing model with peace of mind and confidence.