Published on August 11, 2026 · Updated on October 15, 2026 · The mitza.es team
If you've searched for information about VeriFactu, chances are you've found articles assuming the obligation kicks in during January or July 2026. That information is outdated: Royal Decree-Law 15/2025, of December 2, published in Spain's official gazette (BOE) on December 3, 2025 and validated by Congress on December 11 of that same year, officially pushed the timeline back to 2027. And since October 2026 there has been one more development: Hacienda, Spain's tax ministry, plans to postpone it again, although it hasn't done so yet.
The latest: Hacienda plans to delay it to October 2028, but it isn't law yet
On October 5, 2026, Hacienda announced that it plans to move the pending VeriFactu obligations to October 2028 so that they coincide with the B2B e-invoicing timeline, meaning businesses won't have to adapt their systems twice in a short space of time. According to AEDAF, the Spanish Tax Agency relayed this to the Forum of Tax Associations and Professionals. ATA, the association of self-employed workers, has welcomed it: it had been asking for the two timelines to be synchronized for some time.
But this is an announcement, not a regulation. A change in the legislation is required which, as of October 15, 2026, has not been approved or published in the BOE, and until then the legal reference remains Royal Decree-Law 15/2025. According to what has been communicated, the requirements for integrity, retention, traceability and inalterability of records would be kept in substantially equivalent terms, so the delay would change the when, not the what.
The official dates in force today
- January 1, 2027 for entities that pay Corporate Tax.
- July 1, 2027 for freelancers and other taxpayers who use invoicing software.
What has been mandatory for some time is the vendor side: producers and distributors of invoicing software have been required to offer adapted products since July 29, 2025, so your invoicing program should already be getting ready.
VeriFactu and B2B e-invoicing are not the same thing
It's common to mix up two separate regulations. VeriFactu, part of Spain's Anti-Fraud Law, regulates how your invoicing software must behave: records can't be manipulated, hidden or duplicated when it comes to the tax authority. B2B e-invoicing, which comes from the Crea y Crece Law, regulates something different: the format in which you send an invoice to another business. These are independent obligations, with their own timelines, and both will need to be met. B2B e-invoicing, moreover, already has an official timeline: Order HAC/1028/2026, published in the BOE on October 5, 2026, sets October 6, 2027 for companies with more than €8 million in revenue and October 6, 2028 for the rest. We cover it in detail in our B2B e-invoicing guide.
Why it's worth not waiting until the last minute
The delay gives you extra time, but it doesn't remove the obligation, and one that has only been announced removes it even less. Adapting your invoicing software, reviewing how your records are generated and archived, and training the team that issues invoices isn't something you sort out in an afternoon. Starting early avoids the same problem we've seen with other regulations: businesses scrambling to catch up in the final weeks, in a rush and with no room to fix mistakes.
What you can take advantage of in the meantime
The extra time is a good moment to get administrative processes in order beyond invoicing: many SMEs already use free AI tools for basic invoicing and management tasks, as we discussed in our guide to AI tools for SMEs. If what you want is to use this margin to get your online presence in order while the tax side gets resolved, you can request an audit of your current website or propose a custom development project.
See every deadline in our digital compliance calendar for SMEs and freelancers.
If you are already choosing a tool, our guides to VeriFactu software and POS systems and VeriFactu will help; and if you are starting from scratch, read the guide to what VeriFactu is.