Regulation
Two deadlines, not one. Most businesses on the coast fall under the second, and many start worrying six months too early.
The answer in two sentences. If your business is a company subject to corporation tax, the deadline is 1 January 2027. If you are autónomo — like most businesses on the coast — it is 1 July 2027.
Both dates come from the Agencia Tributaria information note published on 26 March 2026, applying Real Decreto-ley 15/2025 of 2 December. Everything below is dated from there.
Because the timetable has been put back twice. The original regulation, Real Decreto 1007/2023, aimed at 2025 and then 2026. Real Decreto 254/2025 pushed everything to 2027. Real Decreto-ley 15/2025 then set the two current deadlines.
The result: an article written in 2024 and never updated is still going round, announcing a date that is wrong. A shopkeeper who reads it changes their till a year too early or, worse, thinks they are safe when they are not. That is why this article carries a date at the top: the day the rule moves again, you will know this text came before.
This is the distinction most summaries flatten. It has nothing to do with the size of the business, nor with its turnover: it comes down to legal form.
A sociedad limitada, however small, even with a single partner, is subject to corporation tax: its date is January. An autónomo, even with several premises and several employees, has six months more.
On the Costa del Sol, most independent restaurants, salons and shops are autónomos. Many panic in January over a July deadline. Six months, when you are changing your till, is not a detail: it is the difference between choosing and being forced.
If you are not sure which box you are in, your gestor knows in one sentence. That is the first question to ask, before any other.
The principle: the software that issues your invoices must produce a record of each one, that record must not be quietly altered afterwards, and the authorities must be able to check it. It is a change of software, not a change of accounting.
The technical detail — what the record contains, how it is sealed, the two available modes — lives with the Agencia Tributaria, and it has already been clarified several times. We would rather point you there than copy it here: a copied page does not update itself.
Before your date, the authorities describe a period during which your current system may still be used. You are not breaking the law today because your till dates from 2019.
Find out which box you are in — company or autónomo. Then ask your till vendor one question, in writing: by what date will your software be compliant, and will I have to change plan to get it? The answer, or the lack of one, will tell you a great deal.
Changing your till in a hurry. If your current software suits you and its vendor commits in writing, you have nothing to do but wait for the update. This only becomes a project if the vendor's answer never comes.
And if you are changing your till for other reasons — a season that overwhelms it, a calendar that no longer holds — you may as well fold compliance into that choice rather than into a second job six months later.
That a piece of software is \u201cVerifactu compliant\u201d because we integrate it. Lightspeed, ERPLY and Salonized each have their own timetable and their own plans; what is true of one version is not necessarily true of yours. We check this vendor by vendor, during the audit, and we show you the vendor's answer rather than ours.
Source: Agencia Tributaria — information note on the extended deadline for adapting invoicing software, 26 March 2026. This article is not tax advice: for your own situation, your gestor or your adviser remains the right person to ask.
Better to handle compliance, the season and the calendar in one project than in three.
