Free tool · Compliance
Answer 4 questions about your situation (self-employed or company, SII, tax domicile, software status) and get your real deadline, plus an actionable checklist. Free, no sign-up, your data never leaves your browser.
How it works
Whether you're self-employed / an income-attribution entity (1 July 2027) or a company subject to corporate income tax (1 January 2027), we apply the deadline set by Royal Decree-Law 15/2025.
If you already use SII, or your tax domicile is in the Basque Country (TicketBAI) or Navarre (NaTicket), Verifactu does not apply to you: we tell you and explain which system does apply.
Using today's date (your browser's date) we calculate the exact months and days left, with no hardcoded fixed dates that could go stale.
A tickable checklist of concrete steps, adapted to whether your software is already certified, unclear, or you're not using software yet.
Verifactu, explained
Dates and fines last verified: July 2026, source: Spanish Tax Agency (AEAT) — see sources below.
Verifactu is the everyday name for the SIF (Sistemas Informáticos de Facturación / certified invoicing software systems) regime introduced by the regulation approved under Royal Decree 1007/2023. It requires that the software self-employed people and businesses use to issue invoices generate an invoicing record with a chained hash between invoices, so that already-issued invoices cannot be deleted, altered or "cleaned up" without leaving a trace. It's the central piece of Law 11/2021 on measures to prevent and fight tax fraud.
The original deadline has been postponed twice. First, Royal Decree 254/2025 moved it to January and July 2026. Then, Royal Decree-Law 15/2025, of 2 December, postponed it again: 1 January 2027 for corporate income tax payers and 1 July 2027 for the rest of taxpayers (self-employed individuals under personal income tax, non-residents with a permanent establishment, and income-attribution entities). Our calculator uses exactly these two dates, verified on the Spanish Tax Agency's own official website.
Not everyone needs to adapt to Verifactu. Anyone already reporting invoices through SII (Suministro Inmediato de Información — Spain's real-time VAT ledger) — mandatory above €6 million in turnover, or optional for anyone who opts in — is exempt, because they already report to the Tax Agency through an equivalent channel. Nor does it apply directly in the Basque Country, which has its own system, TicketBAI, run by its regional tax authorities (Haciendas Forales), or in Navarre, a chartered community that is developing its own system (NaTicket) through the Navarre Regional Tax Authority.
Article 201 bis of the General Tax Law (introduced by Law 11/2021) classifies as an infringement the mere possession or use of invoicing software that is not certified under the regulation, or that has been tampered with, with a fixed fine of €50,000 per tax year — regardless of whether any income was concealed. The fine rises to €150,000 if the Tax Inspectorate proves the software was used to keep double accounting. Switching software providers, migrating data and training your team takes weeks, not days: that's why it pays to know your deadline months in advance, not once it's already upon you.
If you need to fund the upgrade of your invoicing software through Kit Digital, or review the rest of your regulatory compliance (GDPR, ENS, NIS2), you can see the full picture of compliance obligations for SMEs. We also have an in-depth analysis on Verifactu for the self-employed: 2026-2027 dates and when it becomes mandatory (in Spanish), with more detail on the technical regulation.
Frequently asked questions
From 1 July 2027, under Royal Decree-Law 15/2025 of 2 December, which extended the initial deadline of the regulation (Royal Decree 1007/2023, amended by Royal Decree 254/2025). This deadline applies to the rest of taxpayers: self-employed individuals under personal income tax, non-residents with a permanent establishment, and entities under the income-attribution regime.
From 1 January 2027 for corporate income tax payers, also under Royal Decree-Law 15/2025.
Article 201 bis of the General Tax Law sets a fixed fine of €50,000 per tax year for possessing or using invoicing software that is not certified or that has been tampered with, regardless of whether income was concealed. The fine rises to €150,000 if double accounting is proven.
Yes. Anyone already reporting invoices through SII (Spain's real-time VAT ledger, mandatory above €6 million in turnover or optional on request) falls outside the scope of Verifactu.
Not directly. The Basque Country has its own system, TicketBAI, managed by its regional tax authorities. Navarre, as a chartered community, regulates its own system (NaTicket) through the Navarre Regional Tax Authority. A company operating both in common territory and in the Basque Country may need to comply with both systems at once.
What's next?
Book a free 30-minute session and we'll review whether your current software will comply in time, what's left to do, and how it fits with the rest of your regulatory compliance.