Spain announces a plan to delay Veri*factu to October 2028; the 2027 dates remain law until the BOE says otherwise
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Spain as they stand today, see the Spain guide →
- Jurisdiction
- Spain
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Proposed
- Impact
- Watch
- Announced
- 5 October 2026
- Authority
- Ministerio de Hacienda (Spain)
- Systems
- Invoicing, POS, ERP
- Verified
- Fetched from official source · high confidence
Spanish businesses and professionals subject to the invoicing-software rules of Real Decreto 1007/2023 (Veri*factu), other than taxpayers who keep their VAT books through the SII.
Keep Veri*factu readiness plans on the legal dates (1 January 2027 / 1 July 2027) until a BOE instrument moves them.
InvoicingPOSERP
The Ministerio de Hacienda press office issued a note on 5 October 2026 announcing a planned change to the application dates of the pending obligations under the invoicing-software regulation (Real Decreto 1007/2023, VERI*FACTU): the Ministry intends to postpone them to October 2028 so that they coincide with mandatory B2B e-invoicing for businesses and professionals with annual turnover not above EUR 8 million. The note states that the integrity, conservation, accessibility, legibility, traceability and inalterability requirements of Real Decreto 1007/2023 will be kept in substantially equivalent terms. No amending instrument has been published in the BOE; the dates in force remain 1 January 2027 for corporate-income-tax taxpayers and 1 July 2027 for all other obliged taxpayers under Real Decreto-ley 15/2025.
What changed in detail
This is an announcement, not law. On 5 October 2026 the press office of the Ministerio de Hacienda issued an information note. It says the government plans to postpone the pending obligations of the invoicing-software regulation (Real Decreto 1007/2023, known as VERI*FACTU) to October 2028. The aim is to line them up with mandatory B2B e-invoicing for businesses and professionals whose annual turnover does not exceed EUR 8 million.
According to the note, a further amendment will follow once the calendars are aligned. It will bring the scope and certain technical aspects of the two systems closer together, taking account of the digital reporting requirements of ViDA. The note also says the integrity, conservation, accessibility, legibility, traceability and inalterability requirements of Real Decreto 1007/2023 will be kept in substantially equivalent terms.
As of 9 October 2026 no amending instrument has been published in the BOE. The legal dates are still those set by Real Decreto-ley 15/2025: 1 January 2027 for corporate-income-tax taxpayers and 1 July 2027 for all other obliged taxpayers.
What it means
Until the BOE publishes the change, treat 1 January 2027 as the date that binds corporate-income-tax taxpayers. A delay announced by press note can change shape, or slip, before it is enacted.
If it is enacted as described, Veri*factu would start in the same month as B2B e-invoicing for businesses at or under EUR 8 million. The note says only “October 2028”; the B2B date is 6 October 2028 (see Orden HAC/1028/2026). Software vendors would then need one release covering both.
Proof
proceder al aplazamiento de las obligaciones pendientes de aplicación del Real Decreto 1007/2023, de 5 de diciembre, hasta octubre de 2028, para hacerlas coincidir con la obligatoriedad de la factura electrónica para empresarios y profesionales cuya facturación anual no supere los 8 millones de euros.to postpone the obligations of Royal Decree 1007/2023 of 5 December that are still pending application until October 2028, so that they coincide with mandatory e-invoicing for businesses and professionals whose annual turnover does not exceed EUR 8 million.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Ministerio de Hacienda, Gabinete de Prensa — Nota informativa, 5 de octubre de 2026 · www.hacienda.gob.es