The time is approaching. Verifactu is already around the corner. After months of preparations and successive regulatory amendments, the new electronic invoicing system will be implemented from 2026, as companies and self-employed workers must adapt to the new requirements. … IRS invoices. The goal, the Treasury says, is to improve traceability and end programs that allow invoices to be modified or hidden outside Treasury’s control. As its entry into force approaches, the business community faces a defining moment, with a question becoming increasingly important: Are companies ready to make this leap?
Currently, according to various surveys and studies, Verifactu implementation is progressing slower than expected. Andre Martins, Head of Commercial Banking at NTT DATA, Places about 8% Number of SMEs and self-employed people who have already run them. Martins estimates that another 15% are still in experimental stages, and only 16% have specific plans but have not yet implemented them. In this way, more than 60% of the fabric of the business has not yet begun to adapt. “Although the proximity of mandatory deadlines causes interest to accelerate, what we observe is that the majority remain in reactive mode, with the speed of adoption much slower than expected,” he says.
“Verifactu is progressing, but clearly behind schedule,” says Alvaro Vela, general manager of Allegra Spain. The reason is not lack of will, but… Technical uncertaintyAnd a lack of knowledge about the adoption process and a general feeling that “there is still time,” as Vella says, to explain why there is so much more to be done.
“The truth is that the period is not as long as it seems. 2025 will be the last voluntary year, and the obligation to comply with Verifactu will come into effect for the vast majority of companies between January and July 2026, meaning that thousands of companies have less than a year to review processes, choose software, migrate data and form teams,” comments the Managing Director of Alegra Spain.
“Among nearly five million SMEs and freelancers, 62% admit to not having a specific plan,” says Roberto Soto, Head of Product at TeamSystem in Spain. The deadlines of January 1, 2026 for SMEs and July 1 for the self-employed, represent a digital divide that “threatens to multiply bottlenecks once compliance is imposed and also to do the same with penalties, which could reach €50,000,” commented Roberto Soto.
This expert says that the reasons that explain this delay are mainly economic and training. «31% cite implementation costs and 19% cite staff training (19%); Moreover, time constraints and regulatory uncertainty affect 13% in both cases,” Soto adds.
By sector, self-employed people (37%) are most concerned about the economic costs of implementation compared to only one in four SMEs (26%), who share this concern. On the other hand, SMEs are most interested in training employees (27%) to adapt to the new standard.
Regarding possible delays in the Verifactu implementation schedule, Belén Toro, Director of the Master in Auditing and Senior Accounting at Comillas ICADE, cautioned that at the moment there is still no official announcement of a new year postponement beyond the dates mentioned above.
“It is believed that a delay may be technically possible in the event of factors such as: low implementation of approved software, significant costs, technical saturation, user resistance or need for consistency with other regulations (e-invoicing, etc.), but there is no certainty that this will happen,” says Belén Toro.
There are still many doubts about the deadlines and conditions for adapting to the new system.
The confusion surrounding Verifactu also has a legal component. Royal Decree 1007/2023 does not force companies or freelancers to use this system, recalls Javier Rodriguez, professor of tax law at UAX. It specifies that what will be required in 2026 is compliance with technical requirements for computer billing systems, designed to avoid dual-use software.
“Whoever does not use these programs has no obligation now or in June,” explains Javier Rodriguez. And so the professor of tax law at UAX adds that Verifactu is a voluntary choice Therefore, those who do not comply do not have a specific implementation schedule.
Ignorance of regulations remains one of the main obstacles for SMEs and the self-employed. “There is still a lot of confusion about what is changing, who it affects, and in what time frames each company must adapt,” notes Isabel Nogales, Fiscali’s director in Iberia.
Added to this are the related technical challenges: understanding the system requirements, assuming responsible advertising and adapting to the model in which Excel is SIF when it involves formulas or automations.
The speed of Verifactu adoption varies widely across sectors. Antonio Valladares, CEO of Code10, the company developing the Bellevue billing tool, explains that companies with greater technological connectivity have moved forward with implementation, while companies with less digitization or less support from their agencies have postponed it.
Accused effort
It is SMEs that suffer the most from the efforts to adapt to Verifactu, comments Juan Arroyo Mella, Director of Tax and Accounting at Afianza. The expert points out that many of them are still in the initial stages due to the lack of internal resources, lack of technical knowledge and the complexity of the requirements set by the IRS.
This situation has increased demand for consultancies, which are receiving more and more inquiries from companies that do not have certified systems or the ability to migrate data themselves. Arroyo describes Mila as “a daunting process for organizations that have little time and a pressing need for specialized support.”
advice
Adaptation efforts are also evident in the daily work of consulting. Pablo David Fernandez, Managing Partner of Fundaria Asesores, explains that the proximity of the deadlines for the new billing system to go into effect has created chaos. Increasing volume of inquiries from freelancers and SMEs Which have not yet reviewed their systems or do not know whether they meet the requirements required by the Treasury.
Emergency and last-minute rushes aside, moving to Verifactu also opens a window of opportunity for those already working with a particular digital base. Thus, the Managing Partner of Fundaria Asesores points out that there is a free tool for the treasury to comply with the legal minimums, but it is limited in terms of ease of use and size, leading many users to prefer certified software or support their agencies.
Strengthening security is another one of the most crucial and important aspects of Verifactu. Cristina Claveria, Accountex Gallery Manager, emphasizes that the stability of the system is guaranteed through a crypto chain that makes any change detectable and by recording all events that occur in the invoices.
Added to this is real-time communication with the IRS, which reduces the margin for unannounced fraud. However, the Accountex Expo Director warns that common risks remain, such as malware, theft of credentials through phishing or integration with legacy systems, and that part of the fraud could shift towards cash payments.
Searching for light
As the countdown continues to January 2026, the Verifactu deployment continues to integrate Varying cadences, operational uncertainties and expectations for improvement. Experts agree that adaptation will be difficult for SMEs and freelancers, but also that system-led digitalization can translate into more streamlined processes, fewer errors and more transparent management.
The key now is how each company leverages these previous months to clarify requirements, choose tools, and strengthen its internal organization. It is, in essence, a race against time with many stages still pending.