On 5 October 2026 Spain's Ministry of Finance announced it intends to postpone VeriFactu to October 2028. It is a press release, not a law: until it is published in the BOE (Official State Gazette), the dates in force remain 1 January 2027 for companies and 1 July 2027 for everyone else. Here is what is final and what is not.
What exactly the Ministry announced
On 5 October 2026 the Ministry of Finance press office published an information note on the "planned amendment of the application deadlines" of the Regulation on invoicing software systems (Royal Decree 1007/2023), in other words VeriFactu. According to the note, the Government wants to align the VeriFactu calendar with mandatory B2B e-invoicing and postpone the pending obligations "until October 2028", to match the date when e-invoicing becomes mandatory for businesses with turnover up to €8 million.
The note itself speaks of a "plan". It sets no specific day, amends no article and has not been published in the BOE. For the postponement to be real, a regulation must amend the fourth final provision of Royal Decree 1007/2023, as happened in December 2025.
Which VeriFactu dates are in force today
The legal dates are those set by Royal Decree-law 15/2025 of 2 December, published in the BOE on 3 December 2025 and ratified by Congress on 11 December 2025:
| Obligation | Who | Date | Status |
|---|---|---|---|
| VeriFactu | Corporate Income Tax payers (SL, SA, micro-companies included) | 1 January 2027 | Final (BOE) |
| VeriFactu | Everyone else covered: freelancers, joint ownerships, civil partnerships without legal personality | 1 July 2027 | Final (BOE) |
| VeriFactu | All pending obligations | October 2028 | Announced, not yet in the BOE |
| B2B e-invoicing | Turnover above €8 million in the previous year | 6 October 2027 | Final (BOE) |
| B2B e-invoicing | All other businesses and professionals, freelancers included | 6 October 2028 | Final (BOE) |
| B2B status and payment reporting | Individuals and pass-through entities up to €8 million | 6 October 2029 | Final (BOE) |
What sets your VeriFactu date is the tax you pay, not the size of your business: a small SL is due on 1 January 2027, just like a large one. Those who keep VAT ledgers through the SII and those taxed in the Basque Country (TicketBAI) or Navarre are outside the regulation.
B2B e-invoicing does now have final dates
On the same 5 October, Order HAC/1028/2026 was published in the BOE, regulating the Tax Agency's public e-invoicing solution. It entered into force on 6 October 2026, which started the clock set by Royal Decree 238/2026: twelve months for businesses whose turnover exceeded €8 million in the previous year (6 October 2027) and twenty-four months for everyone else (6 October 2028).
B2B e-invoicing and VeriFactu are separate obligations. The first governs the format and exchange of invoices between businesses and professionals, and requires reporting payment or rejection of invoices received. The second governs the software you invoice with, its records and their submission to the Tax Agency. The 5 October announcement only affects VeriFactu: the B2B calendar does not change.
What we recommend
Plan with the dates the BOE sets today. If your company must comply on 1 January 2027, the margin is weeks, not years. If you are a freelancer, your legal date is still 1 July 2027. If the postponement is published you will have more time; if it is not, or it changes along the way, you will be ready.
Three useful steps now: check whether the rules apply to you (SII, Basque Country or Navarre), ask your provider for the software's responsible declaration (the Tax Agency neither approves nor certifies software) and test issuing invoices with a QR code and chained hash before your date. If you invoice other businesses, start thinking about structured e-invoices too: regardless of VeriFactu, 6 October 2028 arrives for everyone.
We will update this article on the day a regulation changing the VeriFactu dates is published in the BOE.
Sources
- Ministry of Finance information note, 5 October 2026
- Royal Decree-law 15/2025 (BOE, 3 December 2025)
- Ratification of Royal Decree-law 15/2025 (BOE, 16 December 2025)
- Royal Decree 1007/2023, consolidated text
- Royal Decree 238/2026
- Order HAC/1028/2026
- Tax Agency, e-invoicing implementation calendar
Frequently asked questions
Has VeriFactu been postponed to 2028?
Not yet. On 5 October 2026 the Ministry of Finance announced it intends to postpone it to October 2028, but no regulation has been published in the BOE. Today 1 January 2027 for companies and 1 July 2027 for everyone else remain in force.
I am a freelancer: what is my VeriFactu date?
1 July 2027, the final date published in the BOE by Royal Decree-law 15/2025. If the announced postponement is published it would move to October 2028, but until then it is wise to prepare for July 2027.
Does the announcement change the B2B e-invoicing date?
No. B2B e-invoicing has its own dates, final since Order HAC/1028/2026: 6 October 2027 for businesses with turnover above €8 million and 6 October 2028 for everyone else, freelancers included.
What if I wait for the postponement and it is never published?
Your legal date would still be in 2027, and from then on using software without the manufacturer's responsible declaration carries a fixed fine of €50,000 per financial year. Preparing on the current dates costs nothing if more time is granted in the end.
Not sure which date applies to you? Take Fakturia's free two-minute VeriFactu check.