Spain’s invoicing regulations are changing their implementation timeline once again. The VeriFactu requirements are expected to be postponed until October 2028, in coordination with the rollout of mandatory electronic invoicing between businesses and professionals.
The aim is to prevent companies from having to make successive technology upgrades within a short period of time.
A coordinated timeline
The publication of Order HAC/1028/2026 of October 2, which regulates the public electronic invoicing solution, starts the clock on the deadlines for implementing mandatory electronic invoicing.
The timeline will be phased:
- Companies with revenue above €8 million: the electronic invoicing obligation will apply 12 months after the Order enters into force
- All other companies and professionals: the obligation will apply after 24 months, which puts the deadline in October 2028.
The VeriFactu requirements are also expected to move to October 2028. This postponement still has to be formally approved; until that regulatory change takes effect, the currently established dates remain in force.
VeriFactu and electronic invoicing: two different obligations
Although both measures affect invoicing processes, their objectives and operation are not the same.
The Regulation on Invoicing Computer Systems (Reglamento de Sistemas Informáticos de Facturación) sets out the requirements that software used to issue and manage invoices must meet, with the aim of ensuring the integrity, traceability, and inalterability of invoicing records. VeriFactu is one of the modes provided for within this system.
B2B electronic invoicing, in turn, governs the electronic exchange of invoices between businesses and professionals. Invoices will have to be issued in structured formats, and the system will make it possible to report information on certain invoice statuses, including acceptance, rejection, and payment.
These are therefore two different obligations, although their timelines are meant to be coordinated.
What does the new timeline mean?
For most companies and professionals, the potential postponement would provide additional time to adapt their invoicing systems to the new requirements.
Coordinating both timelines could also make a joint technology upgrade easier, avoiding two invoicing software updates within a short period of time.
That said, the regulatory framework will continue to evolve. Further technical aspects of electronic invoicing are expected to be developed, along with adaptation to upcoming European digitalization and tax reporting requirements, including the ViDA package (VAT in the Digital Age).
A significant change for business planning
If the planned postponement is finally approved, October 2028 would become the benchmark date for most companies and professionals to adapt to this new digital invoicing environment.
In the meantime, companies should keep in mind the currently applicable dates for VeriFactu and the timeline already set for B2B electronic invoicing.
