Regulatory news
Verifactu and e-invoicing: what changes in 2027
Published on 30 July 2026
It's the biggest dated change coming to a self-employed person or a small company in the next two years, and almost nobody is telling them about it. Here's what you need to know, plainly.
What it is
Two different things that tend to get mixed up. Mandatory e-invoicing between businesses and professionals means invoices will no longer count on paper or as a loose PDF and will have to be issued in a structured format. Verifactu is the system by which invoicing software will have to record every invoice in a tamper-proof way and, if the issuer chooses, send it to the tax authority. In practice, for most businesses it means the same thing: change your software or update the one you have.
When
The dates are set by Royal Decree-Law 15/2025. The calendar depends on your legal form, not on your size.
| Date | Who | What happens |
|---|---|---|
| 01/01/2027 | Commercial companies | Electronic invoicing and Verifactu: entry into force |
| 01/07/2027 | Self-employed individuals | Electronic invoicing and Verifactu: entry into force |
What to do, and in what order
- Look at what you invoice with today. If it's a spreadsheet or a paper book, that's where the work is: there is no update, you have to choose software.
- If you already use a program, ask the vendor in writing whether their version will comply and by what date. A verbal answer is worthless.
- Count the invoices you issue each month. Under twenty, almost any program will do; above that, look at how it connects to how you get paid.
- Leave six months of margin. Changing invoicing software in December, with the year-end on top of you, is the worst possible idea.
Where this comes from
From Royal Decree-Law 15/2025, published in the official state gazette on 3 December 2025, and the regulation on invoicing system requirements. Penalties for using non-compliant software reach €50,000 per financial year.
General information on deadlines and obligations published by the authorities. It is not tax or accounting advice: what applies to your case depends on your activity and needs a real professional to look at it.
What this site is
Valedura doesn't exist. This website does, and Fernando Gómez de la Mata built it
It's a demonstration built to show what a neighbourhood accountancy firm's website can look like. The brand, the team, the fees and the contact details are invented. The only real thing on this page is the WhatsApp below.
If you're looking for an accountant
Valedura won't take you on: it isn't a firm, it has no advisers and it files nobody's taxes. Find a firm in your area, ask in writing what the monthly fee covers, and check who signs your filings before you sign up.
If you run an accountancy or admin firm
You are the one I'm looking for. I won't promise you'll come out top on Google: in your sector those positions are already held by firms with twenty years and hundreds of reviews, and that promise falls apart on your phone in ten seconds. What a site like this does do is survive the check by a client who arrived on a recommendation, and let them in.
- Of 42 sector websites audited in Madrid, only 8 have a client area
- Only 4 publish any price at all
- None of the 42 mentions Verifactu or e-invoicing
WhatsApp opens with the message written. You decide whether to send it.
It is the only working channel on this site. The phone numbers, emails and addresses on the other pages are illustrative and reach nobody.