Spain regulatory update- Legislation
- Deadlines
Spain Approves One-Year Extension for Veri*factu Implementation
Spain’s Congress approves a one-year extension for Veri*factu mandatory adoption, giving small businesses and self-employed workers more time to meet digital billing requirements.
SwathyContent MarketerPublishedReading time1 min readOn December 12, 2025, the Spanish Congress Plenary approved a one-year extension for the rollout of Veri*factu, the country’s digital billing system (SIF).
This extension was formalized through Royal Decree-Law 15/2025 (published December 2), shifting the mandatory start dates for affected businesses.
Updated Implementation Deadlines
- Companies with annual revenue under €6,000,000:
Moved from January 1, 2026 → January 1, 2027 - Self-employed workers / sole traders (below €6,000,000 revenue):
Moved from July 1, 2026 → July 1, 2027
The extension provides businesses more time to adjust to the new system and prepare for technical and operational changes.
Veri*factu, established under Spain’s Anti-Fraud Law, sets requirements for certified billing software to ensure security, traceability, and tamper-resistance. It is designed to simplify compliance for small businesses and self-employed workers while strengthening tax oversight.
Sources
Official sources for this update are being added during regulatory review.
- Article published
- 15 Dec 2025
- Effective date
- Not set
- Content review
- Pending regulatory review
Spain: current requirements
- B2B
- Upcoming
- B2G
- Mandatory
- B2C
- Not confirmed
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