The implementation of Spain’s VeriFactu invoicing system has been officially delayed, giving businesses and self-employed professionals more time to adapt their billing software.
On 5 October 2026, the Ministry of Finance announced plans to delay it again, this time until October 2028. However, this latest postponement has not yet been formally approved.
What is VeriFactu?
VeriFactu is part of the regulatory framework introduced by Royal Decree 1007/2023.
It sets new technical requirements for invoicing systems to support the integrity, traceability, and inalterability of invoice data.
- When the regulation entered into force in December 2023, the original deadline for using compliant invoicing software was July 2025.
- This was later extended to 2026.
- An update to the Royal Decree in December 2025 delayed its implementation deadline to 2027.
- Now, in October 2026, the government has proposed delaying the deadline again until October 2028, to align it with Spain’s separate mandatory electronic invoicing system.
See full article about ‘What is VeriFactu?’ and links below.
New VeriFactu-related deadlines
Under the updated timetable:
- Companies subject to Corporate Income Tax (Impuesto sobre Sociedades) must have compliant invoicing systems in place by 1 January 2027
- Self-employed professionals and other affected taxpayers (including those subject to IRPF) must comply by 1 July 2027
However, the Ministry of Finance announced on 5 October 2026 that it plans to postpone the deadlines until October 2028 for both companies and self-employed professionals and other tax payers.
These dates relate to the requirement to use invoicing software that meets the anti-fraud technical standards.
Until this latest postponement is formally approved, the 2027 deadlines remain in place.
What the delay means for businesses
The delay provides software providers, companies, and autónomos with additional time to:
- Update or replace invoicing systems
- Prepare internal processes for compliance without operational disruption
- Assess whether it makes sense to opt into VeriFactu’s option to automatically transmit invoice records to the Spanish Tax Agency (AEAT)
Key takeaway
VeriFactu’s implementation deadline looks likely to be extended to October 2028, but the change is not yet official. Will it be delayed again? Who knows? Hopefully, these additional two years are enough to get the systems together.
But for now, you can use this extended transition period to plan, test solutions, and ensure you’re compliant when the final deadline arrives.
