Verifactu postponed to October 2028: what the Tax Authority has announced and what your company should do

What the Tax Authority has announced

On 5 October 2026, the Ministry of Finance announced that it plans to postpone until October 2028 the pending obligations of the Verifactu Regulation (Royal Decree 1007/2023 of 5 December). This is the third postponement since the first dates were set, and it seeks to align this system with mandatory e-invoicing between businesses and professionals (Law 18/2022, “Crea y Crece”) for those invoicing less than €8 million per year.

To be precise, this is an announcement that must be formalised in a rule published in the BOE. Until then, the dates set out in current legislation remain 1 January 2027 for corporate income tax payers and 1 July 2027 for everyone else.

Verifactu, explained without jargon

Verifactu is the set of technical requirements that invoicing software must meet: that invoice records cannot be altered or hidden, that they are traceable and that they are kept intact. Its purpose is to prevent fraud and facilitate tax control, and it forms part of the anti-fraud measures of Law 11/2021. One of its modes, the one that gives the system its name, allows each invoice to be sent to the Tax Agency at the moment it is issued.

Anyone who issues invoices without any software is not, for now, required to adapt to this regulation.

The timeline at a glance

E-invoicing between businesses follows its own timeline: October 2027 for those invoicing more than €8 million and October 2028 for the rest.

What does not change

• The postponement affects the date of technical adaptation, not the general invoicing obligations, which remain governed by the Invoicing Regulation.
• The ban on dual-use software (art. 201 bis of the General Tax Act) remains fully in force: it is unlawful to use software that allows sales to be concealed or altered.
• Mandatory e-invoicing keeps its calendar, which will now coincide with that of Verifactu.

What to do now

1. Ask your software provider what its roadmap is for adapting to Verifactu and to e-invoicing.
2. Do not leave it until the end: changing the software affects invoicing, collections and accounting, and is better done without haste.
3. Check that your software does not allow invoices to be deleted or modified without leaving a trace.
4. Follow the publication in the BOE: the final date depends on the rule that formalises the postponement.
5. If you invoice more than €8 million, e-invoicing will affect you sooner, in October 2027.

In summary

There is more leeway, but it is not an exemption: the obligation is delayed, and the underlying requirements do not change. If you need to review your invoicing system, assess the adaptation or resolve a specific tax question, we can analyse it with you.

Sources: announcement by the Ministry of Finance of 5 October 2026; Royal Decree 1007/2023; Law 11/2021; Law 18/2022; business and specialist press consulted on 19 October 2026. This article is for information purposes and does not replace individual legal advice.