1 January 2027
Taxpayers referred to in article 3.1.a) must have adapted systems before this date. BOE links this group to Corporate Income Tax taxpayers.
VERIFACTU 2027 · DEADLINESUpdated 2026 guide
VeriFactu 2027: deadlines and when it becomes mandatory.
The current amendment to Royal Decree 1007/2023 sets two main adaptation dates: 1 January 2027 and 1 July 2027. Not every taxpayer starts on the same day.
These dates must be read together with the scope of article 3 of the RRSIF. A general deadline does not replace checking the specific case.
VERIFACTU GUIDE
The two dates you need to distinguish.
The 2025 amendment extended the deadlines and left a calendar split by taxpayer type.
1 July 2027
The remaining taxpayers mentioned in article 3.1 must have operational adapted systems before this date.
Previous period
AEAT describes it as a testing period, useful for validating software and integrations before the applicable obligation starts.
Do not only look at the calendar
You must also confirm whether the taxpayer falls within scope, whether an exclusion applies, or whether a special regime changes the analysis.
Producers and vendors
The rules also impose adaptation duties on invoicing-software producers/vendors, with a separate timing rule linked to the ministerial order.
Technical preparation
Numbering, mapping, QR, status handling, certificates, and retries should be closed with enough margin before the mandatory date.
STEP BY STEP
What to do before your deadline.
The safest path to 2027 is not waiting until the last month, but separating tax scope, technical adaptation, and testing.
Confirm your date
Review with your adviser and official sources which article 3 group applies to you.
Inventory invoicing systems
Identify every place invoices are issued: ERP, ecommerce, POS, custom software, or files.
Choose the adaptation route
Decide whether to update the SIF, connect an external layer, or replace only the component that needs change.
Test before the obligation
Exercise the full workflow, including errors, reconciliation, and QR, before mandatory production use.
IMPORTANT
2027 is an adaptation deadline, not a reason to improvise in 2027.
A fiscal integration needs testing for data, numbering, states, and failure recovery. The legal calendar sets the limit; the technical calendar should start well before it.
FAQ
Frequently asked questions.
Short answers grounded in official sources.
When must invoicing systems be adapted?
Current rules set 1 January 2027 for taxpayers referred to in article 3.1.a) of the RRSIF, linked to Corporate Income Tax, and 1 July 2027 for the remaining taxpayers covered by article 3.1.
Is 1 July 2027 the date for freelancers?
AEAT includes taxpayers carrying out economic activities among the remaining covered taxpayers, generally linked to the 1 July 2027 date. The exact scope should be checked case by case because exclusions and special regimes exist.
Can I keep using my current system until then?
AEAT describes the period before the mandatory dates as a testing period. The exact situation of each system and maintenance contract should be checked against the RRSIF and implementing rules.
Can I test VERI*FACTU before it is mandatory?
Yes. AEAT explains that trial submissions may be used during the testing period and stopped before the obligation applies. Once mandatory, specific continuity rules apply.
Is the same deadline used for everyone?
No. Royal Decree-law 15/2025 sets two major dates: 1 January 2027 and 1 July 2027 depending on taxpayer type.
KEEP EXPLORING
Canonical VeriFactu guides.
Each guide owns a distinct intent to avoid duplication and make the path from question to solution clear.
What is VeriFactu
Open guide →Requirements
Open guide →QR VeriFactu
Open guide →Self-employed and SMEs
Open guide →Free VeriFactu / AEAT app
Open guide →2028 announcement and horizon
Open guide →OFFICIAL SOURCES
Always check the current official version.
This guide summarizes official rules and documentation; it does not replace tax advice or checking the exact scope that applies to each organization.
AEAT · Deadline extension notice
Open official source →AEAT · VERI*FACTU FAQ
Open official source →BOE · Royal Decree-law 15/2025
Open official source →TRUST & CONTROL
Authority stays explicit as the platform grows.
Kairoseth separates identity, organization scope, product roles and product capabilities. A login route, browser state or AI response never becomes an authorization boundary by itself.
KAIROSETH PLATFORMCONTROL PLANE
- Identity
- Shared account
- Verified
- Organization
- Tenant scope
- Required
- Product
- RBAC assignment
- Explicit
- Sensitive actions
- Policy gate
- Controlled
Organization scope
Customer resources and access are resolved inside an active organization context rather than treated as global account state.
Product-scoped roles
Owner, Admin and Member authority is assigned per product. Organization membership alone does not automatically grant every product.
Server authority
Sensitive access, policy and capability decisions remain authoritative on the server instead of trusting client UI state or model output.
Controlled execution
Capabilities that can act are introduced behind explicit grants, staged gates and audit rather than implied autonomy.
Public trust evidence
Review the customer-facing policies that define privacy, security reporting, acceptable use and the current legal operating framework.
SOFTWARE VERIFACTU
Want to reach 2027 without replacing your system unnecessarily?
Kairoseth Fiscal first studies the capabilities of the software you already have and chooses the integration route with the least change possible.