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V0073-26 20 January 2026 · SG de Tributos Criterion in force
OTRO · sistemas de emisión de facturas

Developers must offer VERI*FACTU-capable systems by 30 July 2025

A SaaS software company asks whether it can market systems adapted to the new regulation solely in VERI*FACTU mode and whether usage-based payment contracts count as multi-year maintenance agreements. The DGT clarifies that systems must allow initiating VERI*FACTU at any time and that SaaS contracts may be considered multi-year maintenance if they meet the requirements.

The DGT's ruling

Producers and distributors must offer their products fully adapted to the regulation before July 30, 2025. This implies that systems must have the capacity to submit records to the AEAT and allow their operation as VERI*FACTU to be initiated at any time. If SaaS systems are transferred through a multi-year contract before said deadline, they may benefit from the adaptation deadlines for maintenance contracts (January or July 2027).

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