Royal Decree-Law 15/2025, of December 2nd, brings an important surprise: The obligation to adapt billing computer systems to the Verifactu Regulation is postponed again, this time until 2027.

This new delay offers more margin and more options for companies and freelancers to prepare their billing systems without rushing.

It is already the second extension a regulation that was supposed to take effect in July 2025, then moved to January and July 2026, and is now being pushed to January and July 2027.

New dates to keep in mind 📆

Taxpayers of the Corporate Income Tax (Commercial companies and other legal entities) must have their billing systems adapted to the Verifactu Regulation. before January 1, 2027.

The rest of the taxpayers, such as Self-employed individuals and taxpayers of personal income tax or national insurance, you will have until until July 1, 2027.

What to do after the postponement❓

The new delay affects each business differently depending on its degree of adaptation:

Who VERIFACTU has already been implemented They maintain an advanced position. The investment has been made, the system works, and this advantage can be especially useful when, in 2026, others are still adjusting their tools.
Also, if you are currently sending billing records to the AEAT automatically (VERIFACTU method), you must continue to do so. until December 31, 2025.
From the January 1, 2026, before issuing the first invoice of the year, you can switch to a system without automatic sending (NO VERIFACTU) without needing to communicate anything.

Can I go back to my previous system (traditional software, Excel, Word, etc.)? 💻

Yes, with nuances:

• If you are in VERIFACTU, you can only return from January 1, 2026.

• If you are in No verificationYou can do it anytime, even now.

That said, returning to the previous system only delays an adaptation that will be mandatory before 2027.

If you're still using traditional methods 🛠️

If you keep working with Word, Excel, outdated programs or even manual invoices, the postponement grants you one more year to adapt.
However, it is not advisable to interpret it as an indefinite pause.

• If your bills are completely manualswithout computer intervention, You are not required to VERIFACTU on any date, although it may be a good time to move towards digitalization.

• If you use Excel or Wordit is necessary to review how you use them to determine if the regulations affect you.

• If you work with a unadapted billing softwareyou now have more time to update it or replace it with a compatible one.

Haven't you adapted to the new Verifactu billing system yet? If you need support implementing it in your business, the Gestoría March team is ready to help you and resolve all your doubts. Contact us and take the step with complete confidence! 🚀