Verifactu and IGIC for Canary Islands businesses

Yes, Verifactu applies throughout Spanish territory, including the Canary Islands, taking into account the special provisions of their specific rules. It is how the regulation that sets the requirements for invoicing computer systems is commonly known, approved by Royal Decree 1007/2023 of 5 December. And for invoices charged with IGIC, the references the regulation makes to VAT are also understood to refer to that tax (article 1.3).

The compliance deadlines were postponed: Corporate Income Tax taxpayers must have their systems adapted before 1 January 2027, and all other obligated parties before 1 July 2027 (Royal Decree-law 15/2025 of 2 December).

This is not legal or tax advice. Confirm your case with your accountant and with the relevant tax authority (national or Canary Islands).

It is a set of technical requirements that the program you issue invoices with must meet, so that the records cannot be altered without leaving a trace and are kept and can be consulted as the rules require.

It regulates the program, not the tax: it does not set which tax you charge or at what rate.

The regulation covers those who use invoicing computer systems and fall into one of these groups (article 3.1), with the exemptions the regulation itself provides. The dates are those of Royal Decree-law 15/2025.

Corporate Income Tax taxpayers

Before 1 January 2027.

Self-employed people and individuals with an economic activity

Personal income tax (IRPF) taxpayers who carry out economic activities. Before 1 July 2027.

Non-residents with a permanent establishment

Before 1 July 2027.

Entities under the income attribution regime

Those that carry out economic activities. Before 1 July 2027.

The regulation sets the technical requirements for the program, not the tax that applies, and invoices with IGIC are still issued with a system that complies.

The text expressly provides that references to VAT rules are also understood to refer to IGIC. The regulation itself allows for special provisions in the specific rules for the Canary Islands: ask to be shown the particular article or order for any requirement presented to you as specific to the Canary Islands.

Before deciding anything, you should get answers to these questions in writing.

• Does their program comply with the regulation, and can they show you the manufacturer’s formal declaration of compliance?
• Does it work with invoices charged with IGIC?
• Who updates it when the technical specifications change, and is that included in what you pay?
• How are your invoicing records kept and exported if you ever change program?
• What happens if there is an incident when sending or keeping the records, and who answers for it?
• Which deadline applies to you, according to the type of taxpayer you are?

The regulation applies to you just the same, as a user. Those who produce or sell invoicing computer systems also have obligations of their own, separate from their customers’.

The first thing is to know who maintains that system and whether anyone has adapted it. If nobody maintains it, that is the first problem to solve, before any deadline. This guide is informative: it does not propose adapting any system.

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What it is and when it pays off

• Confirm with your accountant whether you are obliged and from which date.
• Ask your software supplier the questions in the list above and get the answers in writing.
• Review how you keep your invoices today and who has access to them.
• Do not change program just out of fear of the deadline: change if the current one cannot comply.
• Note the date that applies to you and leave some margin before it.

Official text in the Spanish Official State Gazette (BOE). This guide was written on 10 October 2026; if the rules change, the update date above will say so. Remember that it is not legal advice.

Regulation

Royal Decree 1007/2023 of 5 December (BOE-A-2023-24840) (opens in a new tab)

Postponement

Royal Decree-law 15/2025 of 2 December (BOE-A-2025-24446) (opens in a new tab)

Is Verifactu mandatory in the Canary Islands?

Yes: the regulation applies throughout Spanish territory, taking into account the special provisions of the specific rules for the Canary Islands, Ceuta and Melilla. It covers you if you use an invoicing computer system and fall into one of the groups of obligated parties. Confirm your case with your accountant.

When is Verifactu mandatory for the self-employed and for companies?

After the postponement by Royal Decree-law 15/2025, Corporate Income Tax taxpayers must have their systems adapted before 1 January 2027, and all other obligated parties, including the self-employed, before 1 July 2027.

Does Verifactu change the IGIC I charge on my invoices?

No. The regulation sets the technical requirements for the invoicing program, not the tax. And the text itself provides that its references to VAT are also understood to refer to IGIC, so invoices with IGIC are covered as well.

Do I have to change my invoicing program?

Not necessarily. If your current program complies with the regulation and its manufacturer keeps it updated, there is no need. Change only if it cannot comply or nobody maintains it. Ask your supplier, in writing, to confirm that it complies.

What do I do if my invoicing program was built by another company that no longer maintains it?

It is the case that most deserves an early look. Someone with access to the code and the servers should review the real state of the system, who holds the code and the access, and whether it can be adapted or is better replaced. The sooner it is known, the more margin there is before the deadline that applies to you.

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