The Ministry of Treasury has once again postponed the entry into force of Verifactu, which will now arrive in October 2028. The aim is to align the system with mandatory electronic invoicing and avoid duplicate investments for SMEs and freelancers.
Spanish companies and freelancers will have an additional two years to adapt their invoicing programs to Verifactu. The Ministry of Treasury announced on Monday a new postponement that sets the entry into force of the regulation for October 2028, as reported by La Razón. The measure aims to align the national calendar with that of mandatory electronic invoicing for companies and professionals whose billing does not exceed eight million euros.
The change modifies a calendar that had already experienced a first delay. Verifactu was initially scheduled for 2026 and was then moved to 2027: 1 January 2027 for those taxed under corporate tax and 1 July 2027 for others. With the decision announced now, the pending obligations of the invoicing systems regulation are pushed back to October 2028.
The postponement does not imply a reduction in technical requirements. The Treasury maintains that current guarantees will remain in substantially equivalent terms. The aim is for SMEs and freelancers, who have fewer resources to face software changes, training, and administrative processes, not to have to adapt their systems multiple times in a short period.
The decision also opens the door to a new technical review to align the Spanish system with future European regulations. Once the national calendars are aligned, the Treasury will address modifications to converge the scopes of application and certain technical aspects of Verifactu and electronic invoicing with the future digital reporting of the ViDA directive, expected for 2030.
The Verifactu regulation requires invoicing programs to guarantee the integrity, preservation, accessibility, readability, traceability, and unalterability of records. Each invoice must generate a record that cannot be deleted or altered, so that the Treasury has more reliable information about operations and it becomes more difficult to conceal sales. The ViDA directive (VAT in the Digital Age) proposes a transformation of the digital exchange of tax information in the European Union by 2030.
The Spanish Association of Tax Advisors (Aedaf) has welcomed the postponement and links it to the roadmap presented in June to coordinate four components: electronic invoicing, Verifactu, Immediate Supply of Information (SII), and the future European directive ViDA. The association argues that this coordination will reduce costs and prevent companies from undergoing several successive technological transformations.
"This coordination will also allow for a gradual alignment of the Spanish system with the digital information model that will be mandatory in the European Union from 2030, which until now had not been sufficiently considered, thus avoiding successive adaptations of invoicing systems in a very short period of time," the association highlighted.
Companies and freelancers thus achieve the relief they requested alongside tax advisors and administrative managers, as many were still unprepared just months before the initial entry into force. The delay reduces short-term investment pressure, although it does not eliminate the future obligation.
The new reference date for adapting invoicing systems to Verifactu is set for October 2028, in parallel with the implementation of mandatory electronic invoicing.
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