Verifactu postponed to October 2028: what changes and what doesn’t

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On 5 October 2026, Spain’s Ministry of Finance announced in an information note that it plans to postpone until October 2028 the VERI*FACTU obligations that do not yet apply. This affects companies and self-employed professionals who invoice using software and who are taxed in the common tax territory. Until now, they had to comply by 1 January 2027 (Corporate Income Tax taxpayers) or 1 July 2027 (everyone else). Note: the change has been announced, but in the sources we consulted it has not yet been published in the BOE (Spain’s Official State Gazette), so the 2027 dates remain those set out in the current regulation.

What the Ministry of Finance has announced

The note refers to Royal Decree 1007/2023, the regulation that sets the requirements for invoicing software (RRSIF), known as VERI*FACTU. The Ministry wants its timetable to coincide with that of mandatory B2B electronic invoicing for businesses and professionals with annual turnover of up to 8 million euros. The aim is for both systems to converge as far as possible, in both regulatory and technical terms.

Key points of the note:

  • What has been presented is a forecast: the new timetable must first be formally approved.
  • A further amendment will follow on the scope of application and some technical aspects, with an eye on the upcoming European digital reporting obligations (the ViDA package).
  • The requirements for integrity, retention, accessibility, legibility, traceability and inalterability of records will remain, in essence, those set out in the current regulation.

This is not the first timetable change: the regulation had already been delayed until 2027. Associations such as Aedaf and ATA have welcomed the decision. Other voices in the sector point out that every change of timetable creates uncertainty and costs for SMEs.

The other date: electronic invoicing now has a timetable

The same week, the BOE published Order HAC/1028/2026 of 2 October, which regulates the AEAT’s public electronic invoicing solution. It came into force on 6 October 2026, and with it the deadlines under Law 18/2022 (Crea y Crece) and Royal Decree 238/2026 began to run. According to the Spanish Tax Agency:

  • 6 October 2027: businesses and professionals with an annual turnover of more than 8 million euros will have to issue, send and receive electronic invoices and report their status and payments.
  • 6 October 2028: all other businesses and professionals. Legal entities with turnover of up to 8 million will also have to report status and payments.
  • 6 October 2029: individuals and income attribution entities will have to report status and payments.

As a result, October 2028 becomes the key date for most SMEs and self-employed professionals in the common tax territory: it is when VERI*FACTU and mandatory electronic invoicing are expected to coincide.

What about Gipuzkoa, Bizkaia and Araba?

Companies taxed by the Basque provincial tax authorities continue with TicketBAI and are not subject to VERI*FACTU. The same applies to Navarre, which has its own system. This announcement changes nothing for them. Even so, one detail is worth noting: among the fields of the electronic invoice QR code, the new order provides for “VERIFACTU” or “TICKETBAI” to be indicated, depending on each company’s regulations. In other words, the two worlds will have to coexist within electronic invoicing. This matters especially for Basque companies with customers or suppliers in the rest of Spain.

What this means for your company

A postponement gives you breathing room, but it is no reason to stop. We recommend that you:

  • Not take the delay for granted until it appears in the BOE. In the meantime, the legal dates remain those of 2027.
  • Review your invoicing as a single project, not two. The software you adapt to VERI*FACTU (or TicketBAI) should also be prepared to issue and receive structured electronic invoices. Doing it all at once is cheaper than doing it twice.
  • Check whether your turnover exceeds 8 million euros. If it does, your electronic invoicing date is October 2027, and no postponement has been announced for that one.
  • Ask your software provider about their plan. It is the vendor who must guarantee that the software complies with the regulations.

How we see it at Binovo

At Binovo we work every day with TicketBAI across the three Basque provincial tax authorities and with VERI*FACTU in the common tax territory. For clients with Odoo 16, we set up invoicing with a single, unified approach that covers both anti-fraud requirements and electronic invoicing. If your company uses other software, API Verifactu makes it possible to integrate the submission of records from any software, and in Verifactu in Odoo we explain how to adapt your ERP. If you have questions about which date applies to you or how to approach the adaptation, get in touch and we will review it with you.

Sources

Transparency: this article was produced with the help of artificial intelligence based on the sources cited, and was reviewed and validated by the Binovo team before publication.

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