The short answer
If your calendar still says “VeriFactu 2026”, strike it. Royal Decree-Law 15/2025, published in the BOE on 3 December 2025, put user dates back by one year. The old 2026 dates are dead.
Anyone who pays Impuesto sobre Sociedades (corporation tax): 1 January 2027. The remaining obligors in article 3.1 of the RRSIF (self-employed under IRPF, entities under income attribution, non-residents with a permanent establishment): 1 July 2027. Software manufacturers have been obliged since 29 July 2025.
This does not decide whether SII, TicketBAI or a foral system applies. See [what VeriFactu is](/blog/que-es-verifactu) and [the differences](/blog/verifactu-sii-ticketbai-facturae). Vacly Fiscal does not file with the AEAT and does not bring your date forward. €12.90/month VAT incl. 15-day trial. This is not legal advice.
Why are the 2026 dates no longer valid?
Through 2024 and 2025 a user calendar for 2026 did the rounds. That calendar does not apply. The delay is in a rule with the rank of law, not in a vendor rumour.
- Royal Decree-Law 15/2025 was published in the BOE on 3 December 2025. It put the entry-into-force dates for users back by one year.
- If a contract, a webinar or an internal spreadsheet still says “July 2026” or “January 2026” for the user, it is stale. Do not plan the close on it.
- The delay does not erase the RRSIF (RD 1007/2023) or article 29.2.j of the LGT. It changes when it applies to you, not what the regime is. That is in [what VeriFactu is](/blog/que-es-verifactu).
- It also does not erase the manufacturers’ duty, which already started on 29 July 2025.
- The AEAT electronic office is the source for the official line. This article summarises facts as of 19 August 2026, not an opinion letter.
Who is in on 1 January 2027?
The first user wave is anyone who pays Impuesto sobre Sociedades. It is not “every company with a tax ID” and not “anyone who invoices a lot”.
Date
1 January 2027. That is the user date for Impuesto sobre Sociedades taxpayers.
Who
Anyone in that tax. A typical SL or SA lands here. Do not treat an IRPF taxpayer as a company for this date.
What it is not
It is not the date for a natural-person self-employed taxpayer. That is 1 July. Do not mix the two waves in one reminder.
Who is in on 1 July 2027?
The second wave is the remaining obligors in article 3.1 of the RRSIF. “Self-employed” is the search people type; it is not the only group.
- Self-employed taxpayers under IRPF: 1 July 2027.
- Entities under income attribution: the same date, if they sit in art. 3.1.
- Non-residents with a permanent establishment: the same date, if they sit in art. 3.1.
- We do not invent extra groups. If you are not on that list, do not hang the date on yourself by analogy. Ask the advisory firm.
- A “corporate self-employed” person is not the same as a company. The date follows the tax, not the trading name.
What about software manufacturers? Since 29 July 2025
The user calendar and the manufacturer calendar are not the same. Mixing them creates two errors: “I already had to comply in 2025” and “the program can wait until 2027”.
- Manufacturers and sellers of computerised invoicing systems have been obliged since 29 July 2025.
- That means software offered today must be able to meet the RRSIF. It does not mean your SME must already remit records.
- Program conformity is shown by the manufacturer’s responsible declaration. The AEAT does not publish a list of programs with a badge. Detail in [SIF requirements](/blog/requisitos-verifactu-sif-qr-hash).
- Vacly does not claim an Agency badge and does not claim that it already remits to the AEAT. Fiscal prepares the tax flow; it is not VERI*FACTU mode.
- If a vendor says “we already are VeriFactu” and will not show the responsible declaration, ask for that document. A logo is not enough.
Who should not hang these dates on themselves?
A date applied to the wrong person is worse than no date. SII, the Basque Country and Navarra are not planned on this calendar.
- Anyone in the SII (Immediate Supply of Information) is generally outside this duty: they already report another way.
- Basque Country: TicketBAI. Navarra: its foral system. They are not VeriFactu. We compare them in [VeriFactu, SII, TicketBAI and Facturae](/blog/verifactu-sii-ticketbai-facturae).
- Facturae has no “VeriFactu date”. It is a format, not an entry-into-force regime.
- If you operate in more than one territory, do not copy the registered-office date onto a foral establishment without advice.
- The [Vacly Fiscal calendar](/producto/fiscal/calendario-fiscal) flags VAT, withholding and form deadlines. It does not invent a VeriFactu date in the product.
How should an SME and an advisory firm use these dates?
The date is a project anchor, not a button. The 2026 work is to know who is in in January and who in July, and with which software.
- SME on corporation tax: treat 1 January 2027 as a project close, not a Christmas surprise.
- Self-employed or an IRPF book: 1 July 2027. The advisory firm cannot mix the two waves in one mailing.
- How to prepare people, data and the vendor is in [how to prepare the company](/blog/como-preparar-empresa-verifactu-2027).
- The [Fiscal module](/producto/fiscal) (€12.90/month VAT incl.) organises [taxes](/producto/fiscal/impuestos), [forms](/producto/fiscal/modelos-aeat) and the [calendar](/producto/fiscal/calendario-fiscal). It does not file with the AEAT and does not certify the program.
- Always check the electronic office and your adviser. The law provides for sanctions if you fail; we do not put amounts here.
How Vacly Fiscal fits
Vacly Fiscal (€12.90/month VAT incl., 15-day trial) lets you see [taxes](/producto/fiscal/impuestos), [forms](/producto/fiscal/modelos-aeat) and the [calendar](/producto/fiscal/calendario-fiscal) in the [Fiscal module](/producto/fiscal). It helps organise the period while 2027 approaches. It does not file with the AEAT, does not certify software and does not remit records. Official dates are confirmed by the electronic office and your advisory firm.