If you are self-employed or run a company and have been working towards 1 January or 1 July 2027, there is news worth knowing. The Spanish Treasury has announced that it plans to postpone the Veri*factu obligations that are not yet in force until October 2028. This is an announced plan: at the time of writing, no rule has been published to make it official.
What Veri*factu is and why it matters
Veri*factu comes from the regulation on computerised invoicing systems (Royal Decree 1007/2023). In plain terms, the software you use to issue invoices must record them securely, make sure they cannot be altered without leaving a trace and, in its fullest version, be able to send them to the Tax Agency. A spreadsheet is no longer enough: invoicing becomes a tool with built-in guarantees of integrity and traceability.
Why the delay
The stated reason is to stop businesses from having to adapt twice. Mandatory electronic invoicing between companies is also on its way, and the Treasury wants both systems to move forward in step. Order HAC/1028/2026 already sets out the public electronic invoicing solution, and a later amendment has been announced to bring the scope of both rules closer together and fine-tune technical details.
What does not change
Here is the key point: the announced postponement affects the deadlines, not the principle. The requirements on integrity, retention, accessibility, legibility, traceability and inalterability of invoice records remain substantially equivalent. The destination is the same; only the arrival date moves.
What this means for you and your business
First, this is not the time to relax, but to get organised. A postponement is not a repeal, and until the corresponding rule is published it makes sense to treat the dates currently in force as valid.
Second, use the extra time to review your invoicing software. Ask your provider whether it will comply with the regulation and when. If you currently invoice with spreadsheets or home-made tools, this is a good moment to switch calmly, without last-minute pressure or urgent-service fees.
Third, if you have clients abroad or several business lines, check that the way you invoice works with both electronic invoicing and invoice record-keeping. It is better to design the process once than to fix it later.
And one practical tip for year-end: use the closing of the financial year to tidy up invoice numbering, series and customer data. It is a small job that will save you real trouble with whichever system finally arrives, and it makes your accountant’s work easier too.
Conclusion
The announced delay buys time, but it does not remove the underlying decision: sooner or later all invoicing will run through approved, traceable systems. Those who prepare early will arrive with an advantage and at a lower cost. If you would like to know what your business should do and when, we at EBF Consulting will be glad to review your invoicing set-up with you.
Official reference: Royal Decree 1007/2023 of 5 December (Regulation on computerised invoicing systems; BOE no. 291, 6 December 2023, BOE-A-2023-24840). Royal Decree-law 15/2025 of 2 December (BOE, 3 December 2025), which set the current deadlines of 1 January and 1 July 2027. Order HAC/1028/2026 of 2 October regulating the public electronic invoicing solution (BOE no. 247, 5 October 2026, BOE-A-2026-20587).