Spain delays Verifactu and aligns it with e-invoicing
If you had marked 1 January and 1 July 2027 in your calendar, you can move them. The Spanish tax authorities have announced that the pending obligations of Royal Decree 1007/2023, the Verifactu regulation, will be postponed until October 2028. The aim, is to make them coincide with mandatory electronic invoicing for businesses and professionals whose annual turnover does not exceed 8 million euros. According to the financial press, the BOE has also published a ministerial order on the requirements of the public e-invoicing solution.
Relief or false comfort? Let us take it step by step.
What changes and what does not
The calendar changes: instead of two milestones in 2027, there is now a reference date in October 2028 for the postponed obligations. The idea is for Verifactu and e-invoicing to move forward together, which helps anyone who would otherwise have had to adapt twice.
The essentials do not change: the requirements on integrity, retention, accessibility, legibility, traceability and inalterability remain substantially equivalent. Put differently, your invoicing system will still have to guarantee that invoices cannot be altered without leaving a trace. A further amendment is also planned to make both frameworks converge and to take into account future European digital reporting requirements (ViDA, the VAT in the Digital Age package).
And watch B2B electronic invoicing: according to the sources consulted, companies with turnover above 8 million euros would have one year to adapt, and everyone else two. That would put the deadlines in October 2027 and October 2028 respectively. This is a point worth confirming in the BOE.
Three mistakes people make when they relax too much
The first is thinking “there is nothing to do”. There is the same amount to do, but with more time: the date has moved, the goal has not.
The second is believing it only affects your invoicing software. In reality it touches processes: who issues invoices, how they are corrected, how they are stored and how they are sent to customers.
The third is leaving everything until 2028. As deadlines approach, providers get overloaded and rushing gets expensive. If your business invoices large customers or exceeds 8 million euros in turnover, the e-invoicing calendar may reach you sooner.
How to make the most of the extra time
Take stock of how you invoice today: management software, spreadsheets, templates, external apps. Ask your software provider about its plan and adaptation timetable. Identify which customers and suppliers will require e-invoices and when. And use the time to tidy up your invoicing processes, which is what takes longest. If you are unsure what applies to you, the best step is to check with your adviser as soon as possible.
Closing thoughts
The postponement is good news, but only if you use it well. At EBF Consulting we help you review how you invoice, choose a solution that works for both Verifactu and e-invoicing, and arrive with room to spare. Get in touch and we will start with a diagnosis of your situation.
Official reference: Treasury/AEAT information note of 5 October 2026 on the postponement; Royal Decree 1007/2023 (Verifactu regulation); Royal Decree 238/2026 (BOE-A-2026-7295, B2B e-invoicing),