VeriFactu for accounting firms: preparing the portfolio

One firm holds two deadlines. Companies must have their billing system adapted before 1 January 2027. Autónomos, before 1 July 2027. The useful work in 2026 is the inventory, not a generic email in December.

Reviewed 26 September 2026 6 min read

Two dates, not one

Royal Decree-Law 15/2025 extended the deadlines in Royal Decree 1007/2023. Entities that file corporate income tax adapt their billing systems before 1 January 2027. Everyone else, including autónomos, before 1 July 2027. Until then it is a trial period.

The plain-language note for an autónomo client is VeriFactu for autónomos.

A portfolio inventory

Legal form: company, autónomo, joint ownership, or other.
How they invoice today: software, spreadsheet, till, paper, or the firm does it.
Whether they are on SII.
Whether they file with a foral tax authority.
Planned mode: VERI*FACTU or records without submission.
Who migrates the history and the numbering series, and on what date.

VeriFactu and e-invoicing are separate columns

Royal Decree 238/2026 develops e-invoicing between businesses. Its deadlines do not run until the ministerial order on the public solution. On 26 September 2026 that order was not in the BOE.

One portfolio, one platform

Factura Fácil has an access for accounting firms: a portfolio of autónomos and small companies, staff seats, and your own brand. The firm signup is on the page for gestorías.

Common questions

Does the firm itself have to use VeriFactu to invoice its clients?

If the firm is a company, its own billing system falls under the 1 January 2027 deadline. If the issuer is an autónomo, the firm’s deadline as issuer is 1 July 2027. Each client still follows that client’s date, not the firm’s.

Must every client send records to the Tax Agency?

No. VERI*FACTU mode, with submission, is voluntary. The other mode does not submit, but the system must keep records unaltered. Decide it per client and write it down.

What about clients already on SII or a foral tax authority?

SII users do not change systems because of the VeriFactu regulation. TicketBAI and Batuz are foral regimes. Mark those clients separately so you do not apply the state calendar to them.

Official sources

Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.