WONE Global's guide to Spain records this change under data protection. Each statement below has been checked against the source it links to.
Royal Decree-Law 15/2025 deferred the Verifactu invoicing-system obligation to 1 January 2027 for corporate income taxpayers and to 1 July 2027 for other obligated taxpayers.
Verifactu billing software requirements.
PwC Worldwide Tax Summaries · Spain - Corporate - Significant developments ↗ Checked against a secondary source · Not yet professionally reviewed · checked 19 October 2026
This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in Spain can advise on that.











