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Spain Delays Verifactu Obligation for SMEs and Self-Employed

Spain has announced a one-year delay to the rollout of Verifactu, the country’s mandatory invoice-verification system for SMEs and the self-employed. President Pedro Sánchez confirmed the postponement in a 2 December 2025 interview, with the formal decree scheduled for approval in Congress on 12 December.Under the original plan, SMEs were

Spain has announced a one-year delay to the rollout of Verifactu, the country’s mandatory invoice-verification system for SMEs and the self-employed. President Pedro Sánchez confirmed the postponement in a 2 December 2025 interview, with the formal decree scheduled for approval in Congress on 12 December.
Under the original plan, SMEs were due to go live on Verifactu before large taxpayers. Although unconventional, this sequencing was seen as lower risk, with small organisations effectively “piloting” the tool.


The revised timeline now delays the SME and self-employed obligation from 1 July 2026 to 1 July 2027. 

Spain’s labour market continues to show strong momentum. According to the Spanish Government, Social Security contributors exceeded 21.6 million in June 2025, approaching a historic high of 22 million workers. This sustained growth reflects a more resilient and stable employment landscape across the economy.

One of the standout sectors is construction, where employment has grown by around 4.7% year-on-year, outperforming many other industries. As construction remains a key driver of Spain’s economic development, this increase highlights renewed activity and demand for skilled labour.

However, the sector also faces challenges, including labour shortages and an aging workforce. To maintain growth and meet project demand, flexibility in workforce planning has become increasingly important.

This is where freelancers and self-employed professionals (autónomos) play a vital role. With more than 3.4 million self-employed contributors in Spain, freelancers provide construction companies with the agility they need to scale teams, access specialized skills, and manage project-based workloads efficiently.

Freelancers help bridge gaps in the permanent workforce, support regional mobility, and bring expertise that is essential for modern construction projects. As Spain’s labour market continues to expand, the integration of freelance professionals will be key to ensuring that growth in the construction sector remains sustainable and competitive.