Spain delays Verifactu tax system to October 2028 alongside electronic invoicing rules

Calendar alignment and Verifactu delay

The Spanish Tax Agency and the Ministry of Finance announced on 5 October 2026 that the enforcement of the Verifactu billing systems regulation will be postponed until October 2028. The regulation, governed by Royal Decree 1007/2023, previously required corporate taxpayers to adapt software by 1 January 2027 and other businesses by 1 July 2027. Under the updated schedule, Verifactu obligations will take effect alongside mandatory business-to-business electronic invoicing for companies and self-employed professionals with annual turnover below 8 million euros. Tax authorities stated that aligning both frameworks is intended to ease technical convergence and prepare for future digital reporting requirements under the European Union VAT in the Digital Age directive. Software systems will still be required to guarantee data integrity, traceability, inalterability, and QR code verification.

Technical rules for the public invoicing solution

The timeline revision accompanies a ministerial order published in the Official State Gazette on 5 October 2026, which enters into force on 6 October 2026. This order establishes the operational framework for the state-run electronic invoicing solution developed under Law 18/2022, also known as the Crea y Crece law. Large enterprises with annual revenues exceeding 8 million euros must implement mandatory B2B electronic invoicing within 12 months, setting their compliance deadline for 6 October 2027. Businesses with revenues under 8 million euros have a 24-month adaptation window until 6 October 2028. Companies may use private platforms, the free public tool provided by the Tax Agency, or a hybrid model. Private networks must submit a faithful copy of each invoice to the public repository in Universal Business Language syntax complying with the European EN 16931 semantic standard. Recipients are also required to transmit electronic status updates on complete payments or rejections.

Raquel Jurado, head of the tax advisory service at the General Council of Economists, addressed the distinct functions of both frameworks:

Adapting to Verifactu does not replace the future obligation of electronic invoicing. In fact, these are regulations with different objectives: Verifactu seeks internal security and traceability; mandatory electronic invoicing seeks interoperability and commercial control between companies. Those who adapt early to Verifactu will be better prepared, but it will not prevent other future changes.

Business readiness and sector concerns

According to the second edition of the TeamSystem Observatory survey conducted by Ipsos, more than half of Spanish businesses do not understand the practical requirements of electronic invoicing. The study found that 24% of enterprises do not know what electronic invoicing is, while 30% have heard of the measure without understanding specific details. Only 10% of surveyed firms reported having sufficient knowledge of the upcoming mandates. When asked about operational challenges, 31% identified regulatory requirements and deadlines as their primary concern, followed by adaptation costs and technical complexity at 28% each. Cybersecurity was cited by 18% of businesses, potential non-compliance sanctions by 14%, and client communication issues by 13%. Despite these hurdles, 37% of businesses stated that mandatory invoicing will accelerate digital transformation.