VeriFactu deadlines 2027: the calendar and what to do on each date

The VeriFactu calendar at a glance

If you should keep one image, it is this table. It sums up what comes into force and when, under the current calendar after the successive postponements of the regulation:

Calendar in force after the successive amendments to Royal Decree 1007/2023. The calendar has been postponed several times; always confirm the dates applicable to your case with the AEAT or your tax adviser.

1 January 2027: companies first

The first date affects corporate income tax payers: limited companies, public limited companies, and other entities that pay it. From that day, if they invoice with a computer program, that program must comply with the regulation.

In holiday rentals this reaches management companies and any company that operates accommodations and issues invoices for its activity. If that is your case, 1 January 2027 is your reference date.

1 July 2027: the self-employed and the rest

Six months later, on 1 July 2027, the obligation extends to the self-employed and other obligors who invoice by digital means. It is the date that affects most hosts who operate as individuals and issue invoices for their holiday rental.

If you are in this group, you have a little more room, but the underlying work is the same: making sure the program you invoice with will comply with the regulation when the date arrives.

Why it has been postponed so many times

The VeriFactu calendar has changed repeatedly since the regulation was approved. The postponements have sought to give software makers room to adapt their programs and obligors room to migrate without upsets.

The practical consequence is that the dates you hear today may not be the final ones. So the recommendation is not to rush, but to keep an eye on the calendar and confirm it at the Tax Agency’s office or with your adviser before contracting or changing tools.

It also pays to distinguish the obligation date —when you are required to invoice with a compliant system— from the actual availability of the programs. Even if your provider has the compatible version ready before your date, your obligation is not brought forward because of that. Plan around the official date that applies to you, not the software’s.

The Basque Country and Navarre go their own way: TicketBAI

An important nuance for many hosts: the VeriFactu calendar is the one for “territorio común”, that is, the state Tax Agency’s. The Basque Country and Navarre have their own regional treasury (hacienda foral) and their own invoicing system.

In the Basque Country that system is TicketBAI, already mandatory in the three foral provinces with its own calendar, different from VeriFactu’s. Navarre likewise has its own obligations. If your activity is taxed in a foral territory, the reference is not VeriFactu but your foral treasury’s rules. Confirm it, because it is a common mistake to assume the whole country follows the same calendar.

What happens if you do not comply in time

Arriving late to your date is no minor matter. The General Tax Law (article 201 bis, introduced by Law 11/2021) expressly penalises the use of non-compliant invoicing systems: merely holding a system that does not meet the requirements can be fined up to €50,000 per year.

In other words, continuing to invoice with an unadapted program once your date has passed is not a grey area: it is a breach with a fine attached. That is why preparing with room to spare, and not in the last quarter, is the sensible decision.

Do not confuse it with mandatory e-invoicing

When talking about deadlines, many mix up VeriFactu with mandatory business-to-business e-invoicing. They are different rules with different calendars. VeriFactu (Law 11/2021 and Royal Decree 1007/2023) requires your invoicing software to be tamper-proof and able to report its records to the Tax Agency.

Mandatory e-invoicing between businesses and professionals comes from Law 18/2022, known as “Crea y Crece”, and moves along its own regulatory path. When you plan your dates, be clear which of the two obligations you are looking at: confusing them leads you to prepare for the wrong deadline.

What to do and when: a preparation checklist

Even though the dates are in 2027, preparation is a matter for now. These are the sensible steps, in order:

• ✓Confirm with your tax adviser whether you are obliged and in which stretch (company or self-employed).
• ✓Review which program you invoice with today and ask its maker whether it will offer the VeriFactu mode in time.
• ✓If your tool will not be compliant, consider migrating with room to spare, not in the last quarter.
• ✓Keep your three obligations separate and tidy: traveller registration, tourist tax, and invoicing.
• ✓Re-check the official dates before each milestone, because the calendar has changed before.

Where BookCheckin fits in all this

To be transparent: BookCheckin does not intervene in your VeriFactu deadlines, because it is not an invoicing system. You will cover that obligation with your invoicing software or your adviser’s.

What we do take off your list is traveller registration with SES Hospedajes and the calculation and collection of the tourist tax, two duties often confused with invoicing. That way you can focus your VeriFactu preparation on what really belongs to it. If you want the full context of how VeriFactu relates to the rest, we develop it in our general guide.