The implementation of the Verifactu system has been revised, and the recent postponement of Verifactu until 2027 has raised questions among many companies regarding deadlines, obligations, and next steps.
Although the change allows for some flexibility, it does not mean the project will be put on hold. On the contrary, the postponement provides an opportunity to properly plan the adaptation of the billing systems and avoid last-minute rushes.
What is Verifactu, and why is it important?
Verifactu is the system developed by the Tax Agency to ensure the integrity, traceability, and tamper-proof nature of invoicing records.
Its goal is:
- Reduce tax fraud.
- Increase transparency.
- Ensure that invoices cannot be modified once they have been issued.
This system requires companies to make technical and operational changes, particularly to their billing and ERP software.
Verifactu Postponed: New Date and Background
The postponement of Verifactu until 2027 delays the requirement for certain taxpayers, giving businesses and software developers more time to adapt.
The new schedule is established as follows:
- For companies subject to corporate income tax, the obligation will begin on January 1, 2027.
- For freelancers and small businesses, the compliance date will be July 1, 2027.
The decision responds to demands from the business sector, which had reported technical and operational difficulties in complying with the initial requirements. This postponement seeks to provide additional time to adapt correctly and avoid potential problems arising from hasty implementation.
It is important to understand that:
- A postponement does not eliminate the obligation.
- Businesses must comply with Verifactu once it takes effect.
- This window of time should be used to prepare the systems, not to postpone decisions.
Which companies are affected by the Verifactu deferral?
The impact of the postponement depends on factors such as:
- Type of business.
- Billing software used.
- Volume and complexity of the billing process.
In general, the change directly affects:
- Companies that issue invoices using their own software or an ERP system.
- Organizations that will need to adapt their systems to ensure technical compliance.
- Environments where billing is integrated with financial and accounting processes.
Impact of the postponement
This delay offers companies and freelancers several advantages:
- Time to adapt: The postponement provides additional time to update billing systems and prepare internal processes.
- Avoid rushed implementation: Many companies had not yet begun the transition, and this extra time helps minimize the risk of errors or penalties.
- Internal process review: Allows you to analyze current procedures, optimize billing management, and ensure that operations comply with regulations.
- Gradual preparation: Businesses can train their teams and test new tools without rushing, ensuring efficient and secure compliance.
What Companies Should Do During the Delay
The postponement of Verifactu should not be interpreted as a complete halt. Now is the right time to:
- Determine whether the current billing system complies with Verifactu or will be able to comply with it.
- Review billing processes and internal controls.
- Plan the adaptation of the ERP or billing software.
- Coordinate the finance, IT, and technology consulting departments.
- Avoid rush implementations when the deadline is firm.
Proper preparation in advance reduces risks, costs, and future mistakes.
Verifactu and ERP systems
In many companies, the transition to Verifactu involves the ERP. Having a system that is ready or easily adaptable will be key to a smooth transition.
Check whether the current ERP:
- It complies with the technical requirements.
- It has an adaptation roadmap.
- It enables traceability and change control.
It will be crucial for an orderly transition.
Conclusion
The postponement of Verifactu until 2027 provides an opportunity for companies to prepare in a structured manner, avoiding last-minute rushes and operational issues.
Even if the deadline is postponed, planning must begin now. Adapting systems, reviewing processes, and anticipating changes will enable you to comply with Verifactu safely and without negatively impacting daily operations, ensuring that your operations comply with regulations in an orderly and secure manner.