The AEAT gives two adaptation dates for taxpayers within the regulation’s scope: 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for the other taxpayers covered by article 3.1.
System adaptation and mode selection
These dates concern affected taxpayers’ systems. They do not mean every business must choose VERI*FACTU submission mode. Review scope, exclusions and producer and distributor obligations separately.
Plan four integration stages
- Inventory: identify applications, issuers, series, taxes and invoice types.
- Testing: validate authentication, certificates and full, simplified and rectifying invoices.
- Operations: assign rejection review and lost-response recovery.
- Production: check configuration, system documents and backups before switching.
Allow time for difficult cases
One successful invoice does not prove the whole integration is complete. Test network failures, concurrent submissions, repeated events and rounding differences. Agree these cases with your team so implementation is more than a deadline.
Technical guidance. Check your scope and requirements in the official sources.