So, is VERI\*FACTU mandatory starting from 01/01/2026 for companies and from 01/07/2026 for everyone else? And electronic invoicing, once the final regulation is published, will maybe be mandatory in 2027?

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Correct. The actual effective date of the VERI*FACTU Regulation is as follows:

VERI*FACTU – Obligation to adapt the IT system:

  • Companies subject to Corporate Tax (IS): Before January 1st, 2026.

  • Other taxpayers (self-employed individuals, professionals, entities not subject to IS): Deadline until July 1st, 2026.

Electronic invoicing – Obligation to issue in electronic format:

  • It is not yet in force, the technical regulation is still pending.

  • According to the “Crea y Crece” Law, it will be mandatory:

  • Most likely in 2027, depending on when the regulation is published.

Therefore:

  • In 2026, IT systems must comply with VERI*FACTU.

  • But the obligation to issue electronic invoices between companies (B2B) could be delayed until 2027.

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