Spain announces VeriFactu postponement until October 2028 to align with mandatory e-Invoicing

Spain’s Ministry of Finance has announced plans to postpone VeriFactu-fiscalization obligations until October 2028 to align with mandatory B2B e-invoicing. However, the postponement is not yet legally effective, meaning the existing 2027 deadlines remain applicable until the regulations are amended.

On 5 October 2026, Spain’s Ministry of Finance announced plans to postpone the outstanding obligations under the VeriFactu regulation until October 2028. The decision aims to coordinate the implementation of computerized invoicing requirements with the country's mandatory business-to-business (B2B) electronic invoicing system.

However, the new deadline has not yet been formally incorporated into Spanish legislation.

Until the necessary amendment is published in the Official State Gazette (BOE), the legally established deadlines remain unchanged.

Under Royal Decree-Law 15/2025-fiscal law, the existing implementation dates are:

• 1 January 2027: Companies subject to Corporate Income Tax.
• 1 July 2027: Other taxpayers covered by the regulation, including self-employed professionals.
• October 2028: The newly announced target for the outstanding obligations, subject to formal regulatory approval.

The distinction between an announced postponement and a legally effective amendment is particularly important for businesses currently preparing their invoicing systems.

The Ministry of Finance intends to align VeriFactu with the mandatory B2B electronic invoicing framework, reducing the need for businesses to implement separate technical changes within a relatively short period.

Although both systems concern invoicing, they serve different purposes.

VeriFactu, established under Royal Decree 1007/2023, regulates computerized invoicing systems and the generation of secure, traceable invoicing records. This is fiscalization. The framework includes requirements designed to prevent the unauthorized modification or deletion of billing information.

Mandatory B2B e-invoicing, on the other hand, regulates the electronic issuance and exchange of invoices between businesses and professionals.

Implementing these obligations under coordinated deadlines should help companies and software developers organize technical adaptations more efficiently.

The Ministry also intends to examine potential convergence between the two frameworks regarding their scope and technical specifications. This work will take into account future European digital reporting requirements under the VAT in the Digital Age (ViDA) initiative.

The timing of the announcement is connected to another important regulatory development.

On 5 October 2026, Spain published Order HAC/1028/2026, regulating the public electronic invoicing solution. The order entered into force on 6 October 2026 and activated the implementation periods established under Royal Decree 238/2026.

The resulting B2B e-invoicing implementation dates are:

• 6 October 2027: Businesses and professionals with annual turnover exceeding €8 million.
• 6 October 2028: Businesses and professionals with annual turnover not exceeding €8 million.

The second deadline explains the Ministry's decision to target October 2028 for the postponed VeriFactu obligations.

However, the two regulatory frameworks remain separate, and the October 2028 postponement must still be formally adopted.

The Spanish Tax Agency has indicated that the fundamental requirements for computerized invoicing systems will remain substantially unchanged. These include:

• Integrity: Invoicing records must be protected against unauthorized changes.
• Preservation: Records must remain securely stored for the required period.
• Accessibility and legibility: Records must be available and readable when required.
• Traceability: Invoicing operations and changes must be identifiable.
• Immutability: Records must not be altered or deleted without appropriate controls.

The regulation continues to distinguish between two system models.

Under the VERI*FACTU model, systems automatically transmit invoicing records to the Spanish Tax Agency.

Under the non-VERI*FACTU model, records are retained within the system, subject to additional security, record-linking, and event-logging requirements.

Therefore, companies should continue preparing compliant invoicing systems rather than interpreting the postponement as a reduction in their obligations.

What Does the Postponement Mean for Software Providers and Retailers?

For retailers and other businesses, the proposed extension provides additional time to review existing invoicing or fiscal receipt processes, test integrations, and coordinate implementation with software providers.

For POS and invoicing software developers, it offers an opportunity to complete technical adaptations and verify compliance before wider deployment.

Businesses should avoid cancelling ongoing implementation projects solely because of the announcement. Systems already developed to satisfy the technical requirements should remain useful, although further adjustments may become necessary.

The Ministry has also indicated that additional regulatory changes could follow to coordinate the scope and technical requirements of VeriFactu and mandatory e-invoicing.

The next important step is the publication of a formal regulatory amendment in the BOE.

That amendment should clarify the legally binding implementation date, affected taxpayers, transitional provisions, and whether any additional obligations will change.

Further technical alignment between VeriFactu, B2B electronic invoicing, and European digital VAT reporting requirements may also follow.

Until official confirmation, businesses should continue monitoring developments through the Spanish Tax Agency and the Ministry of Finance.

In our view, postponing VeriFactu is a practical decision that could reduce implementation costs and complexity for businesses and software providers. Aligning two major invoicing reforms would allow companies to coordinate system development, testing, and deployment rather than adapting their infrastructure several times.

However, repeated postponements also create uncertainty, particularly for software providers that have already invested in compliance and businesses that have completed preparations.

The most important consideration is that the postponement changes the proposed implementation schedule, not the overall direction of Spain's digital invoicing reform.

Implementation Impact and What Businesses Should Do

The announced postponement offers additional preparation time, but it does not eliminate VeriFactu requirements.

Businesses and software providers should:

1. Monitor official legislation: Continue using the legally established 2027 deadlines until the postponement is formally approved and published in the BOE.
2. Continue compliance preparations: Maintain work on invoicing record integrity, preservation, traceability, and security.
3. Review software readiness: Confirm with POS and invoicing software providers which requirements are already supported and which adaptations remain necessary.
4. Coordinate both reforms: Assess VeriFactu and mandatory B2B e-invoicing together to avoid duplicated technical development.
5. Monitor further regulatory changes: Follow possible modifications to technical specifications, scope, and implementation requirements.
6. Use additional time for testing: Review invoicing processes, integrations, and data management before mandatory implementation.

The source for this news article is the text published by Auto Intella. Source

Nikolina Basić, Senior Legal Consultant at Fiscal Solutions

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