Spain's Ministry of Finance plans to postpone the pending VERI*FACTU obligations for businesses and professionals to October 2028, aligning them with mandatory B2B e-invoicing for firms with an annual turnover of up to EUR 8 million.
Spain’s Ministry of Finance (MoF) announced on 5 October 2026 that it intends to push back the pending obligations under the Regulation on invoice computer systems (Royal Decree 1007/2023, VERI*FACTU) for businesses and professionals to October 2028. The aim is to bring the regime into line with mandatory electronic invoicing for businesses and professionals with an annual turnover of up to EUR 8 million.
The obligations currently apply from 1 January 2027 for corporate taxpayers and from 1 July 2027 for all others. Under the ministerial order published in the BOE, companies above the EUR 8 million threshold must issue B2B e-invoices from 6 October 2027, while all others must do so from 6 October 2028.
A further amendment will follow once the new timeline is approved, aligning the scope of application and certain technical aspects of both regimes with future ViDA digital reporting requirements. The requirements on integrity, retention, accessibility, legibility, traceability and inalterability will remain substantially equivalent to the current rules, and the obligations on software providers, in force since July 2025, are not affected.
The announcement states an intention only and has no legal effect at this stage. The current deadlines remain binding until an amending provision is published in the BOE, either as a Royal Decree or, if time is short, a Royal Decree-law, which Congress must validate within 30 days.
As the substantive requirements are not changing, businesses and software providers are advised to continue their preparations.
