What it is
Royal Decree 1007/2023 sets requirements for the software businesses use to issue invoices. VERI*FACTU is one of the two types of system the regulation allows: it sends a structured summary of each invoice to the Agencia Tributaria at the moment it is issued.
The dates
- 1 January 2027: companies that pay Impuesto sobre Sociedades (SL, SA and other entities).
- 1 July 2027: the self-employed and all other taxpayers.
Both dates come from Royal Decree-law 15/2025, published in the BOE on 3 December 2025. The original dates were 1 January and 1 July 2026.
Who is outside: businesses that already keep their VAT books through the SII, the Agencia Tributaria's immediate information system (article 3.3 of Royal Decree 1007/2023).
Why not leave it until December
The Agencia Tributaria's FAQ warns that once the obligation applies, simply having a non-compliant system that can issue invoices is itself an infraction under article 201 bis of the General Tax Law. It also says the decision to adapt rests with the user, not the software maker. If your company invoices from a spreadsheet, a homemade tool or an old ERP, that is the place to look first.
What to do this quarter
- List every place your company issues an invoice: ERP, online shop, point of sale, booking system, spreadsheets.
- Ask each vendor in writing whether the version you run complies with Royal Decree 1007/2023, and from which date.
- On Odoo or another ERP, confirm your version's Spanish localisation covers it and test it in a copy before January.
- Retire any invoicing route that can't be adapted, so it doesn't count against you.
This is a summary, not tax advice. Check the dates and your own case with your gestor or tax adviser.
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