Spain has postponed the implementation of Verifactu for a third time. The new deadline is October 2028, when the system is expected to be aligned with the introduction of mandatory electronic invoicing.
The Spanish Ministry of Finance has once again postponed the implementation of Verifactu, the new framework governing invoicing systems used by businesses and self-employed professionals in Spain.
The latest decision moves the implementation to October 2028, bringing it in line with the expected implementation of Spain’s mandatory electronic invoicing system.
A third postponement
Verifactu was originally scheduled to come into force on 1 January 2026. The deadline was subsequently postponed to 1 January 2027, and the implementation has now been delayed for a third time.
Under the previous timetable, different deadlines applied depending on the type of taxpayer:
- 1 January 2027 for companies subject to Spanish Corporate Income Tax.
- 1 July 2027 for other businesses and self-employed professionals.
These deadlines have now been replaced by the new October 2028 timetable.
Verifactu and electronic invoicing
The latest postponement is intended to align the implementation of Verifactu with Spain’s mandatory electronic invoicing requirements.
The two measures are part of Spain’s wider digitalisation of invoicing and tax administration. Aligning their implementation will allow businesses to prepare for the changes within a more coordinated timetable.
The decision also follows requests from tax advisers, business associations and other industry stakeholders, who had called for Verifactu and mandatory electronic invoicing to be introduced on a coordinated schedule.
What is Verifactu?
Verifactu introduces requirements for invoicing systems used by businesses and self-employed professionals within its scope.
The system is designed to strengthen the integrity, traceability and preservation of invoicing records, making it more difficult for invoices to be altered or deleted without leaving a trace.
The wider objective is to increase transparency in business invoicing and support the digitalisation of Spain’s tax administration.
What does the delay mean for businesses?
The new deadline gives companies and self-employed professionals additional time to prepare for the changes.
Businesses can use this additional time to review their current invoicing and accounting systems and determine whether any updates or changes will be required to comply with the new requirements.
However, the postponement does not mean that Verifactu has been cancelled. Businesses should continue to monitor developments and prepare for the new requirements ahead of their implementation in October 2028.
Looking ahead
The postponement of Verifactu reflects Spain’s broader transition towards digital invoicing and tax reporting.
With Verifactu now expected to be implemented alongside mandatory electronic invoicing, businesses operating in Spain should keep up to date with the evolving requirements and ensure they understand how the new rules will apply to them.
If you have questions about Verifactu, electronic invoicing or Spanish tax compliance, Franke & de la Fuente’s tax team can advise you on the rules applicable to your business.
