More than half of SMEs and the self-employed will delay the incorporation of Verifactu and 20% view its postponement with skepticism

More than half of Spanish self-employed workers and SMEs plan to delay incorporating the new digital invoice verification system, Verifactu, into their business, once the Government has delayed its entry into force for one year, until January 2027. A report published this Wednesday by the consulting firm TeamSystem in collaboration with Ipsos, shows how only two in ten interviewees (24%) will continue with their initial plans of implementation.

The study, which has been prepared from 845 interviews with self-employed workers, SMEs and advisors, indicates that more than half of those surveyed will delay using the new system briefly (25%), for a long time (20%) or indefinitely (7%).

The implementation of Verifactu – a regulation that requires computer billing systems to be adapted so that when each invoice is issued they generate a record that cannot be modified and is accessible to the Tax Agency – was scheduled for next January. Pressure from self-employed organizations, who warned of the haste of the measure, led the Government to reconsider the date for its entry into force.

The system is already working in tests, so companies and professionals who wish can make the transition before it is mandatory, without being penalized for possible errors.

According to the TeamSystem study, although almost half of the self-employed and SMEs They had not found out about the postponementthe majority plan to adapt throughout 2026: 12% in the first quarter, 22% in the second, 21% in the third and 16% in the fourth.

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This additional time for implementation will allow respondents to be better prepared (57% of them say) and better plan the transition (51%), although 19% of them are skeptical that Verifactu will finally arrive in 2027.

In general, extension is seen as a lifeline for small businesseswho now trust to arrive on time, as defended by the main associations of the self-employed and SMEs after learning of the postponement. Among the advantages they perceive, productivity stands out: 44% speak of time savings, 39% of better collection control and 27% of fewer errors.

TeamSystem remembers how in November 63% of those affected admitted not having a defined plan before the implementation of the new billing standard. Now, on the contrary, a large majority, almost 60%, agree that having more time will help them be better prepared.

“We believe that these new deadlines represent an opportunity to carry out a progressive implementation throughout 2026, turning this obligation into a true boost for the productivity of self-employed workers, SMEs and its advisors, one of the great pending issues,” says the CEO of the firm, Emilio de la Fuente.