On 5 October 2026 Spain's Ministry of Finance (Hacienda) announced that it will postpone the VeriFactu obligations that were not yet in force until October 2028. It is the third delay to the system, and it brings one important change: companies and the self-employed would have a single date, the same one on which mandatory e-invoicing arrives for most SMEs.
But note: for now this is an announcement, not law. Here is exactly what Hacienda said, which dates still apply today and what your business should do. If your company operates in Spain from abroad, this affects you too.
What Hacienda has announced
According to the Ministry of Finance press note (in Spanish), the aim is to achieve the greatest possible convergence between e-invoicing and the Regulation on invoicing software systems (VeriFactu). To do so, both timetables will be aligned and the pending obligations of Royal Decree 1007/2023 will be postponed until October 2028, to coincide with mandatory e-invoicing for businesses and professionals with annual turnover of up to €8 million.
- New expected date: October 2028, the same for companies and the self-employed.
- Reason: to avoid businesses having to adapt twice in a row, once for VeriFactu and once for e-invoicing.
- Second phase: Hacienda plans a later amendment to bring the scope and some technical aspects of both rules closer together, taking into account the EU's future digital reporting requirements (ViDA).
- What does not change: the requirements for integrity, retention, accessibility, legibility, traceability and unalterability of records will remain substantially equivalent.
Is it official yet? The dates that still apply
Not yet. The note refers to a "planned amendment", and the change must be approved in a regulation published in the BOE (Spain's Official State Gazette). Until then, the legally binding dates are still those of Royal Decree-law 15/2025:
- 1 January 2027: companies subject to Corporate Income Tax.
- 1 July 2027: all other businesses and professionals, including the self-employed.
The prudent approach is to avoid irreversible decisions, such as cancelling an adaptation project or a migration you have already signed up for, until the postponement is published. We will update this article as soon as it appears in the BOE.
A timetable that has moved three times
- Royal Decree 1007/2023: originally set the obligation for July 2025.
- Royal Decree 254/2025: delayed it to 1 January 2026 (companies) and 1 July 2026 (everyone else).
- Royal Decree-law 15/2025: moved it a further year, to January and July 2027.
- Announcement of 5 October 2026: October 2028 for everyone, pending publication in the BOE.
VeriFactu and e-invoicing are not the same thing
They are two different obligations that Spain now wants to align. VeriFactu requires the software you invoice with to generate records that cannot be altered and, in VeriFactu mode, to send them to the Spanish Tax Agency (AEAT). Mandatory B2B e-invoicing, which comes from the Crea y Crece Law and Royal Decree 238/2026, requires invoices to be issued and received in a structured electronic format and their payment status to be reported.
Under the planned timetable, e-invoicing arrives in October 2027 for companies with turnover above €8 million and in October 2028 for everyone else. That second date is the one VeriFactu would now share.
Who is affected?
- Affected: companies, self-employed people and professionals that invoice in Spain using software, even simple software or a spreadsheet connected to an invoicing tool. This includes Spanish subsidiaries and branches of foreign companies.
- Not affected: companies that already keep their VAT books through the SII, businesses in the Basque Country and Navarre, which have their own systems, and anyone who invoices exclusively by hand.
Penalties do not change either: Spain's General Tax Law provides for fines of up to €50,000 per financial year for using non-compliant invoicing software, and up to €150,000 for producing or selling it. They will apply from the date the obligation becomes enforceable.
What we recommend doing now
- Don't stop preparing: the requirements are the same; only the timing changes. Getting ready early avoids last-minute rushes and errors.
- Run a single project: prepare for VeriFactu and e-invoicing at the same time, with software that covers both.
- Check your current software: make sure your provider guarantees compliance and ask for its statement of conformity (declaración responsable).
- Use the time to tidy up processes: well-configured invoice series, customers, products and taxes turn the switch into a formality.
- Keep an eye on the BOE: until the regulation is published, the 2027 dates are the ones that count.
How Vycte helps
We are a Holded Solution Partner Gold. Holded is a management software that already prepares invoicing for VeriFactu and e-invoicing in Spain. We have implemented Holded in more than 40 companies of all sizes, including international companies operating in Spain: we migrate your data, set up invoicing around your processes and train your team, with English-speaking support.
If you want to know how the postponement affects you and where to start, book a free 30-minute diagnostic call and we will review it with you.
Frequently asked questions
Has VeriFactu officially been postponed to 2028? Not yet. Hacienda announced it in a note on 5 October 2026, but a regulation must be published in the BOE. Until then, 1 January 2027 (companies) and 1 July 2027 (everyone else) still apply.
On what exact day in October 2028? The note only says October 2028, to match mandatory e-invoicing for companies with turnover of up to €8 million. The exact day will be set by the regulation once it is published.
Do the self-employed also have until 2028? Yes. According to the announcement, companies and the self-employed would share the same date, October 2028.
Do the software requirements change? Not in essence. Hacienda keeps the integrity, retention, traceability and unalterability requirements, although it plans technical adjustments to bring VeriFactu closer to e-invoicing.
Should I wait until 2028 to change software? It is not advisable. Preparing early lets you run a single project for VeriFactu and e-invoicing, without rushing and with your team already trained.
