The Spanish Ministry of Finance has announced its intention to postpone the outstanding VERI*FACTU obligations until October 2028.
The Spanish Tax Agency (Agencia Tributaria – AEAT) has already published an official notice dated 5 October 2026 referring to a planned extension of the deadline for adapting invoicing systems.
The purpose of the postponement is to align VERI*FACTU more closely with Spain’s new mandatory B2B electronic invoicing timetable.
However, there is an important legal point to understand: the postponement has been officially announced, but the corresponding amendment to the VERI*FACTU regulations has not yet been published.
What were the VERI*FACTU deadlines before this announcement?
Under the timetable currently contained in the regulations, businesses were expected to adapt their invoicing systems by:
1 January 2027 for taxpayers subject to Spanish Corporate Income Tax, including most Spanish limited companies (SLs);
1 July 2027 for other businesses and professionals, including most self-employed individuals in Spain.
These dates remain formally contained in the legislation until the announced regulatory amendment is approved and published.
For this reason, there is currently a distinction between the deadlines still appearing in the regulations and the new timetable announced by the Ministry of Finance.
What is the new proposed VERI*FACTU deadline?
The Ministry of Finance has announced that the outstanding obligations under the VERI*FACTU invoicing system rules are expected to be postponed until October 2028.
The intention is to coordinate VERI*FACTU with Spain’s mandatory electronic invoicing system for transactions between businesses and professionals.
For many SMEs and self-employed professionals, this could mean that both systems will converge around October 2028.
However, businesses should wait for the corresponding regulatory amendment before treating the previous VERI*FACTU deadlines as legally replaced.
Why is VERI*FACTU being postponed again?
The main objective is to avoid forcing businesses to carry out separate technological adaptations within a relatively short period.
Spain is currently implementing two different but related invoicing reforms.
VERI*FACTU concerns the requirements that certain computerised invoicing systems must comply with.
Mandatory B2B electronic invoicing concerns the electronic issue, transmission and receipt of invoices between businesses and professionals.
The Ministry of Finance now intends to achieve greater technical and regulatory convergence between the two systems.
For businesses, this should make it easier to adapt their accounting and invoicing software in a more coordinated manner.
VERI*FACTU and mandatory electronic invoicing are not the same thing
This distinction is particularly important for foreign business owners in Spain.
VERI*FACTU is not simply another name for electronic invoicing.
VERI*FACTU forms part of the rules governing invoicing software and the records generated by those systems.
Among other requirements, the system is intended to ensure:
integrity of invoicing records;
traceability;
accessibility;
readability;
proper preservation of records;
protection against unauthorised alteration.
Mandatory B2B electronic invoicing, on the other hand, regulates how invoices between businesses and professionals must be issued and exchanged electronically.
The two systems are related, but they are legally and technically different.
When will mandatory electronic invoicing become compulsory in Spain?
Spain published Order HAC/1028/2026 on 5 October 2026. The Order entered into force on 6 October 2026 and triggered the timetable for mandatory B2B electronic invoicing.
Under the current rules:
businesses and professionals whose annual turnover exceeds €8 million will generally become subject to the system 12 months after the Order entered into force;
the remaining businesses and professionals will generally become subject to it 24 months after the Order entered into force.
This therefore leads to 6 October 2027 for businesses above the €8 million threshold and 6 October 2028 for the remaining businesses and professionals.
The October 2028 date is one of the main reasons why the Ministry of Finance now intends to align VERI*FACTU with the electronic invoicing timetable.
Does the postponement mean that VERI*FACTU has been cancelled?
No.
The Ministry of Finance has announced a postponement, not the cancellation of VERI*FACTU.
The basic technical principles behind compliant invoicing systems are also expected to remain.
The Ministry has specifically indicated that requirements concerning integrity, preservation, accessibility, readability, traceability and protection against alteration will remain substantially equivalent.
Businesses should therefore not assume that invoicing software compliance will no longer be necessary.
The main change is the proposed timetable.
Should businesses stop preparing for VERI*FACTU?
Not necessarily.
The announcement substantially reduces the urgency that existed under the 2027 timetable, but businesses should not ignore the forthcoming changes altogether.
Companies considering new accounting or invoicing software should still check whether their provider is preparing for the Spanish invoicing requirements.
The additional time may actually be beneficial because businesses can avoid rushed software changes and select a system that is capable of dealing with both VERI*FACTU requirements and mandatory electronic invoicing.
What should self-employed professionals in Spain do now?
Self-employed professionals who have not yet changed their invoicing software should not make rushed decisions solely because of the previous July 2027 deadline.
It is sensible to wait for the final regulatory amendment and for further clarification regarding how VERI*FACTU and mandatory electronic invoicing will work together.
However, this does not mean continuing indefinitely with unsuitable invoicing methods.
Self-employed professionals should review:
how they currently issue invoices;
which invoicing software they use;
whether their software provider is adapting its system to Spanish requirements;
how invoices and accounting records are currently stored;
whether their invoicing process is properly coordinated with their tax and accounting obligations.
What should Spanish limited companies do now?
Spanish companies were particularly affected by the previous timetable because Corporate Income Tax taxpayers were expected to adapt their systems by 1 January 2027.
The announcement therefore represents a significant change for companies that were preparing for an immediate software migration.
If the postponement is confirmed through the corresponding regulatory amendment, businesses will have considerably more time to prepare.
A company that was planning to change its invoicing software solely because of the January 2027 VERI*FACTU deadline should therefore review that decision before making an unnecessary or rushed investment.
Is the postponement until 2028 already legally confirmed?
The planned extension has been officially announced by the Spanish Ministry of Finance and is already referenced on the Spanish Tax Agency’s website.
Nevertheless, at the date of this article, the corresponding amendment to the VERI*FACTU regulations has not yet been published.
It is therefore more accurate to say that VERI*FACTU is expected to be postponed until October 2028 rather than to state that the previous deadlines have already been legally repealed.
We will update this article as soon as the definitive regulatory amendment is published.
VERI*FACTU for foreign-owned businesses in Spain
The reform is particularly relevant for foreign nationals who own or manage a Spanish company or operate as self-employed professionals in Spain.
The fact that a company director, shareholder or business owner is British, Belgian, French, Dutch, Scandinavian or from another country does not in itself remove the Spanish invoicing obligations when the business is established or taxable in Spain.
For foreign-owned Spanish companies, it is therefore important to coordinate invoicing software, bookkeeping and Spanish tax compliance rather than treating VERI*FACTU as an isolated IT issue.
If you run a company or work as a self-employed professional in Spain, you can also read about our VERI*FACTU and electronic invoicing support for businesses in Spain, including how we help clients coordinate invoicing, accounting, VAT and their ongoing tax obligations.
VERI*FACTU advice in Orihuela Costa and the Costa Blanca
For businesses and self-employed professionals in Orihuela Costa, Torrevieja, Pilar de la Horadada and surrounding areas, the proposed postponement provides additional time to plan the transition properly.
At Asesoría Orihuela Costa, our recommendation is to avoid both extremes: changing invoicing software in a hurry or ignoring the forthcoming requirements until 2028.
The most sensible approach is to review the invoicing system currently being used, understand how the business issues and stores invoices, and ensure that future software decisions are compatible with both VERI*FACTU and Spain’s mandatory electronic invoicing requirements.
We continue to monitor the legislation and official guidance issued by the Ministry of Finance and the Spanish Tax Agency so that our business clients can adapt their tax, accounting and invoicing procedures when the definitive rules are published.
Frequently asked questions about the VERI*FACTU postponement
Has VERI*FACTU been postponed until 2028?
The Spanish Ministry of Finance has officially announced its intention to postpone the outstanding VERI*FACTU obligations until October 2028. The corresponding regulatory amendment is still pending.
Has VERI*FACTU been cancelled?
No. The announcement concerns the implementation timetable, not the cancellation of VERI*FACTU.
When will VERI*FACTU be mandatory for self-employed professionals?
The legislation currently still contains the 1 July 2027 deadline for the relevant businesses and professionals. The Ministry of Finance has announced its intention to postpone the outstanding obligations until October 2028.
When will VERI*FACTU apply to Spanish companies?
The existing legislation still formally contains the 1 January 2027 deadline for Corporate Income Tax taxpayers. However, the Ministry has announced its intention to move the outstanding VERI*FACTU obligations to October 2028.
Is VERI*FACTU the same as electronic invoicing?
No. VERI*FACTU mainly concerns the technical and integrity requirements applicable to invoicing systems and records. Mandatory B2B electronic invoicing governs the electronic exchange of invoices between businesses and professionals.
Do I need to change my invoicing software now?
Not necessarily. Businesses should check that their software provider is preparing for the new Spanish invoicing requirements, but the announced postponement substantially reduces the urgency associated with the previous 2027 timetable.
When does mandatory B2B electronic invoicing start in Spain?
Under the current timetable, businesses with turnover exceeding €8 million will generally be affected from 6 October 2027, while the remaining businesses and professionals will generally be affected from 6 October 2028.
Tax and accounting support for businesses in Spain
Asesoría Orihuela Costa provides ongoing tax, accounting and payroll advisory services for companies and self-employed professionals in Spain.
We work with Spanish and international business owners who require continuous management of their Spanish tax and accounting obligations.
If you own a business or work as a self-employed professional in Orihuela Costa, Torrevieja, Pilar de la Horadada or the surrounding Costa Blanca area, our team can assist with the ongoing fiscal and accounting management of your activity.
Last updated: 7 October 2026.