What happened
According to Diario de Sevilla, the Verifactu regulation requires digital invoicing systems that ensure the integrity, traceability and immutability of records. Its entry into force was initially scheduled for 2026, but Real Decreto-ley 15/2025 (BOE of December 3, 2025) postponed the timeline a second time: it will now be mandatory from January 1, 2027 for corporations and July 1, 2027 for self-employed workers.
2026 is shaping up as the key period for companies to make the transition to these new systems, with an additional year of leeway compared with the original timeline. During this time, it will be essential to choose the right tools, migrate existing data and train the team to ensure a smooth change without setbacks.
Digitizing invoicing is not only a response to a regulatory requirement, but also an opportunity to improve payment collection control, reduce errors and professionalize internal processes. In Seville, where small and mid-sized businesses from different sectors coexist, this change will be especially relevant.
Why it matters to a construction company
For construction companies, the obligation to digitize invoicing represents a significant change in how they manage their daily operations. The Verifactu regulation will require records to be complete and traceable, which implies a change in how invoices are recorded and stored.
The construction market in Spain is characterized by its dynamism and the need to adapt quickly to regulatory changes. Digitizing invoicing can be seen as an opportunity to improve operational efficiency and financial control, critical aspects in a sector where margins for error can be costly.
The practical consequence of not adapting in time could be penalties and operational difficulties. It is therefore essential that construction companies make use of the additional leeway until 2027 to plan their transition to Verifactu-compatible systems, thus ensuring compliance and improving their competitiveness.
What changes in day-to-day site work
With the implementation of Verifactu, the workflow on construction sites will change gradually between now and 2027. Spreadsheets and uncontrolled PDFs will no longer be a viable option, forcing construction companies to adopt systems that guarantee the immutability of records.
In terms of project management, digitization will affect how budgets, quantity takeoffs and payment certificates are handled. The ability to record every action in a traceable way will allow greater transparency and control over processes, reducing the risk of costly errors.
The first to notice these changes will be the administration and accounting departments, who will have to adapt to new systems and procedures. However, the positive impact will extend to the whole organization, improving coordination and efficiency in daily operations.
Specific cases
One actionable example is a small construction company that decides to implement a Verifactu-compatible digital invoicing system well before 2027. In doing so, it manages to reduce invoicing errors and improve its cash flow control, which allows it to offer better terms to its clients and suppliers.
Other companies in the sector are already adopting digital solutions to comply with the regulation, without waiting until the last moment. These companies have started training their teams and running pilot tests to make sure the new system works smoothly before the 2027 deadline.
For this transition to be successful, it is essential to have a clear, structured plan. This includes choosing suitable software, migrating data and training staff, making sure all processes are aligned with Verifactu requirements.
Data and context
Real Decreto-ley 15/2025 sets the entry into force of Verifactu on January 1, 2027 for corporations and July 1, 2027 for self-employed workers, one year later than the originally planned timeline (January and July 2026). This means 2026 will be a key year for companies to prepare, without the pressure of an imminent deadline.
This measure is part of a broader trend toward digitization and transparency in the business sector. Adopting digital invoicing systems is not only a response to a legal obligation, but also reflects a growing demand for greater efficiency and control in operations.
However, the data do not explain how each company should approach this change. The reality is that each construction company will have to assess its particular needs and adapt its processes to comply with the regulation without compromising its daily operations.
Risks and limits
One of the most obvious risks is the cost associated with implementing new invoicing systems. Small and mid-sized construction companies could face financial difficulties if they do not plan their transition to digitization properly, even though they now have one more year to do so.
In some cases, investing in new systems may not pay off if the company does not use invoicing intensively or if its operations are very simple. It is crucial to assess whether the change will really bring tangible benefits before committing resources.
In addition, there are organizational risks related to staff training and adapting to new processes. Without proper planning, the change can generate resistance and operational problems that affect the company's productivity.
What a company can do now
To prepare for the transition, construction companies should start by auditing their current invoicing systems. This includes identifying which tools they use, how they handle their records and what changes will be needed to comply with Verifactu.
When choosing a new system, it is important to consider factors such as Verifactu compatibility, ease of use, technical support and the ability to integrate with other existing systems. These criteria will help ensure the implementation is as smooth as possible.
The next realistic step is to plan team training and run pilot tests during 2026, well ahead of the 2027 deadline. This will make it possible to identify and solve problems before the new system goes into production, thus minimizing the impact on the company's daily operations.
Sources
Diario de Sevilla: https://www.diariodesevilla.es/bc-sevilla/cuenta-verifactu-claves-plazos-negocios_0_2005108477.html
Real Decreto-ley 15/2025 of December 2 (BOE of December 3, 2025), second postponement of Verifactu to 2027.