Prime Minister, Pedro Sanchez. Credit: Moncloa Pool/Bear Playle.
The Spanish government’s decision to postpone the launch of the Verifactu e-invoicing verification system by a full year has caused deep concern among tax professionals, business groups and expatriates who operate companies in Spain.
Miguel Ángel Vázquez Táin, president of the Spanish General Council of Economists (CGE) and Agustín Fernández, president of the Register of Tax Advisors and Economists (REAF-CGE), warned that the delay poses significant legal uncertainty for the business community.
Government’s Verifactu delays create dissatisfaction
They emphasized that most companies have already planned their resources and organized internal changes to meet the original deadline. “Changes announced so late complicate the internal organization and raise questions about the stability of the regulatory framework,” they warned.
While the extension until January 2027 gives companies still adapting the system some breathing room, CGE and REAF chiefs say that for most companies, the postponement will mean reprogramming work, reviewing technology investments and absorbing additional costs. Small and medium-sized businesses with limited management capacity will feel the impact most acutely.
Impact on expatriates working for companies in Spain
For expatriates running well-established companies in Spain, a last-minute postponement will add further uncertainty to an already complex tax environment. Many foreign companies have invested heavily in software updates, staff training and external advice to ensure they are prepared for the 2025 deadline. Now, as goals have shifted again, these business owners, especially those that operate cross-border and require consistent financial reporting in their home jurisdictions, are faced with extra expenses and duplicative efforts.
Impact on self-employed expatriates (local residents)
Self-employed foreigners, many of whom already struggle with Spain’s strict administrative requirements, will also be affected. While the extension may provide more time, it will prolong the period of disruption for autonomous regions that have begun adapting to Verifactu or are planning to do so in the coming months. As compliance rules become more digital across the EU, uncertainty complicates financial planning and puts pressure on expatriate freelancers and small service providers managing their own accounts.
Divided sectors: relief and setbacks
Some voices in the industry view the postponement as positive. According to Ipsos, Jesús Molina, Head of Partners at Dojo, points out that only 8% of small and medium-sized businesses and municipalities will have implemented this system by the second half of 2025. “It would be beneficial to give companies more time,” he said, adding that failure to introduce Verifactu in 2026 risks pushing Spain away from European efforts to harmonize tax administration and accounting transparency.
But the reaction from advisors, consultancies and companies that had already invested heavily in preparation has been markedly hostile.
Concerns grow over political motives behind delays
The ordinance, promulgated on Wednesday, Dec. 3, may provide temporary relief to businesses, but it has drawn the ire of professionals who have spent years preparing for their clients.
“We have spent three years preparing hundreds of small and medium-sized businesses, but without prior notice we were told it would take another year,” said Yannick Churton, CEO of Valio Consulting. He criticized the uncertainty created by the new postponement, highlighting the blow to businesses that had made efforts to comply by the deadline.
Growing calls for long-term regulatory stability
Churton added that many companies have already completed costly technology upgrades to meet the requirements. “The majority of small and medium-sized businesses are moving away from traditional IT systems to adopt new technology solutions. It is frustrating that due to political reasons, we have spent more time supporting existing customers with software changes than servicing new customers,” he said.
While the postponement provides some breathing room, it means Spanish and expatriate entrepreneurs face another period of uncertainty, with experts calling for long-term regulatory clarity to help businesses plan with confidence and avoid costly last-minute adjustments.
