Spain delays Verifactu for firms until October 2028

In Spain, businesses and self-employed workers now have until October 2028 before outstanding digital invoicing software rules known as Verifactu take effect. The Spanish Tax Agency has delayed the requirement again, according to a Finance Ministry notice issued in Madrid on 5 October 2026.

The change replaces two planned start dates. Companies that pay corporation tax had been due to comply from 1 January 2027; other businesses and self-employed workers faced a 1 July 2027 deadline. The new date brings Verifactu into line with compulsory electronic invoicing for businesses and professionals whose annual turnover does not exceed 8 million euros.

The ministry wants the two sets of rules to fit together legally and technically. It says Verifactu’s main safeguards for invoice records — including readability, traceability and protection against alteration — will remain largely unchanged.

The Spanish tax advisers’ association, Asociación Española de Asesores Fiscales (Aedaf), welcomed the shared timetable. In June, it proposed a plan to help firms avoid duplicate changes to their invoicing systems and the costs that come with them. The ministry says it will next look at aligning the rules’ scope and technical details, taking account of future European Union digital reporting requirements.

Topics: Economy

Source: Europa Press / Mallorca.com