The AEHTC informs that the Government has approved an official postponement of the entry into force of the VERI*FACTU computerised invoicing system, in response to the demands of various business associations, including the AEHTC, which had been requesting more time to adapt their invoicing systems to the new requirements. This change extends the initially planned deadlines by one year, with the aim of guaranteeing an orderly and viable implementation for companies, SMEs and the self-employed.
New deadlines for implementation
In accordance with the modification introduced in Royal Decree 1007/2023, the VERI*FACTU implementation schedule is now set as follows:
- Companies subject to corporate income tax: new obligatory date, 1 January 2027 (previously scheduled for 1 January 2026).
- Self-employed and SMEs using computerised invoicing systems: new mandatory date, 1 July 2027 (previously scheduled for 1 July 2026).
This postponement therefore represents a generalised extension of one year compared to the previous timetable, providing additional scope for the technical and organisational adaptation of businesses.
Reasons for postponement
Over the last few months, different sector associations, including the AEHTC, have held meetings with the State Tax Administration Agency to convey the need to adjust deadlines to the current technological reality of companies. The main demands included the need for sufficient time to adapt and verify the new invoicing systems, as well as to avoid disproportionate burdens for SMEs and the self-employed.
The Government has responded to these requests by extending the deadlines for entry into force, in order to align the implementation of VERI*FACTU with the real capacities of the business community and to ensure that the transition is carried out homogeneously and securely.
Commitment of the Hotel and Catering Association
The Hospitality Association will continue to keep a close eye on any regulatory updates related to VERI*FACTU in order to inform the sector as quickly and clearly as possible. The aim is to accompany hospitality companies throughout the adaptation process, resolving doubts and channelling their concerns to the competent administrations.
As always, the Association is available to advise its members on billing system requirements, implementation deadlines and available tools, and encourages them to take advantage of this new window of opportunity to plan ahead for the transition to VERI*FACTU.