The dominant theme of the next two years is Verifactu. The course should be turning out accountants able to move their clients across well in advance, rather than in the last month before the deadline.
Timeline of changes
| Date | Change | Who it affects |
|---|---|---|
| 29 July 2025 | Verifactu requirements for software vendors already in force | Developers of accounting software |
| 3 December 2025 | RDL 15/2025 published, postponing Verifactu to 2027 | Everyone |
| During 2026 | Self-employed contribution bands frozen at 2025 levels; MEI raised to 0.9% | All autónomos |
| 1 January 2027 | Verifactu becomes mandatory | Corporate income tax payers: limited companies |
| 1 July 2027 | Verifactu becomes mandatory | Autónomos and other personal income tax payers |
Sources on the deadlines: Nedaxe, Grupo Albatros.
What Verifactu is
Verifactu (Royal Decree 1007/2023) sets requirements for invoicing software: every invoice issued must generate an unalterable record, hash-chained to the ones before it, and carry a QR code for verification.
The webinar covers:
- The invoicing record — exactly what is written down when an invoice is issued.
- Hashes and QR codes — how the chain of documents is made tamper-evident.
- Verifactu and non-Verifactu modes — sending records to the tax agency in real time, or storing them locally under stricter safeguards.
- How it is implemented in Holded and what has to be configured.
- A migration plan for the practice’s clients — the order in which the whole client base moves to compliant software.
- Penalties under the anti-fraud act for using non-compliant software.
Verifactu and e-invoicing are two different obligations
A common confusion the course clears up explicitly. Verifactu governs invoicing software. Mandatory business-to-business electronic invoicing under the Crea y Crece act is a separate obligation, with its own deadlines and its own infrastructure (ECIJA’s analysis).
The e-invoicing regulation has been approved: Royal Decree 238/2026, published in the official gazette on 31 March 2026. The deadlines run from the entry into force of the ministerial order governing the public invoice exchange platform — 1 October 2026 under the draft — meaning companies turning over more than €8 million would be caught from 1 October 2027 and everyone else, autónomos included, from 1 October 2028. Because the count depends on that order, the dates are checked in class against the current publication in the gazette.