What happened
Verifactu invoicing software will be mandatory starting in 2027, according to Merca2. Corporations will have to comply on January 1, while self-employed workers will have until July 1. This change does not depend on the size of the company, but on how it pays taxes.
Corporations that pay Corporate Income Tax will have to comply with the new regulations starting January 1, 2027. On the other hand, self-employed workers and professionals who pay taxes under IRPF will have until July 1, 2027 to adapt.
This change affects any company that uses software, spreadsheets or point-of-sale systems to issue invoices. The only ones exempt are those that file under the Suministro Inmediato de Información (SII) or under a foral regime.
Why it matters to a construction company
For construction companies, especially small and mid-sized ones, this change is crucial. It affects all those that pay Corporate Income Tax or IRPF and use software to issue invoices. Billing volume does not matter; the obligation is the same.
The construction sector, which often handles multiple projects and subcontractors, will see a direct impact on how it manages invoicing. This change may mean an additional burden of time and resources to adapt.
The practical consequence is clear: construction companies will have to review their current systems and make sure they comply with the new regulations. This may involve changes to internal processes and the need for additional training for staff.
What changes in day-to-day site work
The workflow on site will change significantly. Invoices will have to meet specific requirements such as a tamper-proof record and a chained hash. This means each transaction will be more tightly controlled and will have to be reported to the tax authority.
In terms of budgets and payment certificates, construction companies will have to make sure that every line item is properly documented and linked to the corresponding invoices. This adds a layer of complexity to daily management.
The first to notice these changes will be the administration and accounting managers, who will have to adjust their working methods to meet the new requirements of Verifactu software.
Specific cases
Imagine a construction company that currently uses spreadsheets to manage its invoices. Starting in 2027, it will have to switch to software that meets Verifactu requirements, which means reviewing and possibly modifying its internal processes.
Some companies are already taking steps, such as asking their software vendors for the responsible declaration to make sure they comply with future regulations. This step is crucial to avoid penalties.
For the change to work, companies must plan ahead. This includes evaluating current software, considering alternatives and training staff to use the new invoicing tools.
Data and context
According to Merca2, the key dates are January 1, 2027 for corporations and July 1, 2027 for self-employed workers. These deadlines are fixed and require companies to prepare in advance.
This change is part of a broader trend toward digitalization and transparency in invoicing, driven by the Agencia Tributaria to improve tax oversight.
What the data does not say is how this will affect the administrative burden on small businesses, which already operate with limited resources. Adapting could be a significant challenge.
Risks and limits
Implementation costs can be significant, especially for companies that do not yet use compatible invoicing software. In addition, the time needed to train staff and adapt processes can be considerable.
In some cases, the change does not pay off if the company is not ready to handle the transition. Penalties for noncompliance are also a risk to consider, although the source does not detail them.
Organizational risks include resistance to change from staff and possible disruption of operations during the transition to a new invoicing system.
What a company can do now
Companies should start by asking their software vendors for the responsible declaration. This will let them know whether their current systems will comply with the new regulations.
It is crucial to evaluate the decision criteria, such as the cost of the new software, ease of use and the ability to integrate with current systems. These factors will determine the success of the transition.
The next realistic step is to plan the rollout of the new system with enough time to avoid last-minute rushes. Companies may consider starting a pilot in 2026 to be ready before the deadline.
Sources
Merca2: https://www.merca2.es/2026/09/08/verifactu-obligatorio-2027-autonomos-2450605/