Published: 13 October 2026
Spain’s Ministry of Finance announced on October 5, 2026, its intention to postpone the remaining obligations under the VERI*FACTU regulation (Royal Decree 1007/2023) until October 2028. The proposed postponement aims to align the implementation timeline with Spain’s upcoming mandatory B2B e-invoicing framework.
Under the currently applicable regulations, the VERI*FACTU compliance deadlines are:
- January 1, 2027: Corporate taxpayers must comply with VERI*FACTU requirements.
- July 1, 2027: The obligation extends to other businesses and self-employed professionals.
The Ministry now intends to postpone these deadlines to October 2028, aligning them with the B2B e-invoicing obligation for businesses and professionals with annual turnover of up to EUR 8 million, which begins on October 6, 2028.
The announcement concerns the outstanding obligations of businesses and professionals. The requirements for software providers, already in force since July 2025, are not affected by the proposed postponement.
Further Regulatory Alignment
Following approval of the revised timeline, the Ministry plans an additional regulatory amendment to align the scope and technical requirements of VERI*FACTU and B2B e-invoicing, while considering the EU’s future VAT in the Digital Age (ViDA) digital reporting requirements.
The existing technical requirements concerning data integrity, retention, accessibility, readability, traceability, and immutability are expected to remain substantially unchanged.
Importantly, the postponement has not yet been legally adopted. The Ministry’s announcement expresses an intention to amend the legislation, meaning the currently established deadlines remain applicable until the relevant amendment is officially published.
Businesses should therefore continue their compliance preparations while monitoring further regulatory developments.
(find other details here Spain e-Invoicing)
