The COACB welcomes the fact that the moratorium requested by our collective from the Administration and political groups has finally been accepted, granting an additional year for the implementation of the Verifactu system. It should be noted, however, that the regulation remains in force and that, therefore, compliance will be required before: 

• January 1, 2027: legal entities subject to Corporate Tax.
  

• July 1, 2027: individuals subject to Personal Income Tax (IRPF) conducting economic activities.
  

The Royal Decree published in the BOE only changes the date on which the use of Verifactu becomes mandatory. Companies and self-employed professionals who have already started using Verifactu can continue using it as usual, since the technical requirements have not changed.