The Treasury wants to delay Verifactu until October 2028, but the change is not published in the BOE. Meanwhile, the current regulation maintains January 1, 2027, for companies and July 1, 2027, for others.
Treasury has communicated its intention to postpone Verifactu until October 2028, but the change has not yet appeared in the Official State Gazette. As reported by Ecosistema Startup, the current regulation still sets January 1, 2027 for corporate taxpayers and July 1, 2027 for other self-employed individuals and companies.
The announcement was published on October 5 on the Tax Agency page dedicated to billing computer systems. It appears as a forecast for an extension of the deadline, not as an approved regulatory modification, so the legal dates do not change until the regulation is published.
This is the fourth change in the calendar. According to Xataka, the original date was July 1, 2025. In April of that year, it was moved to January 1, 2026, for companies and July 1, 2026, for others, and in December it was shifted to January and July 2027.
The Order HAC/1028/2026, published on October 5 and in force the following day, regulates the public solution for electronic billing. With the Royal Decree 238/2026, the obligation for electronic invoicing comes into effect on October 6, 2027 for those who exceeded eight million euros in operations the previous year, and on October 6, 2028 for the rest.
Treasury seeks to align Verifactu and electronic invoicing so that companies do not have to adapt their systems twice in a few months. The association ATA has long been demanding this coordination. Its president, Lorenzo Amor, expressed in statements reported by emprendedores.es:
It was operationally nonsensical for the three regulations and obligations to advance in unbalanced timelines, which would force the collective to make consecutive technological transitions.
According to pymesyautonomos.com, the announcement does not close the process. After approving the alignment, Treasury will have to address another modification to converge with the digital reporting requirements of ViDA. The demands for integrity, preservation, accessibility, readability, traceability, and unalterability will remain in "substantially equivalent" terms, but the exact scope remains pending.
Verifactu and electronic invoicing are not the same. Verifactu, regulated by Royal Decree 1007/2023, establishes how the billing program generates, preserves, and protects records so that they cannot be altered or deleted without leaving a trace. The B2B electronic invoice, stemming from the Law 18/2022 (Create and Grow Law), regulates how invoices are issued and exchanged between companies and professionals.
The confusion is widespread. According to the TeamSystem 2026 Observatory, prepared by Ipsos based on 1,200 interviews and cited by Business Insider España, 41% of SMEs and self-employed individuals still do not fully distinguish between the two systems, and only 9% say they have it clear and possess sufficient information.
For a self-employed person or an SME, the extension provides time but not legal certainty. The vice president of ATA, Susana Romero, warned in the original source that "for now, there is only an official announcement, but nothing published in the BOE." Until the regulation is published, the current date remains January and July 2027.
You may also like
