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SearchThe new timetable aims to coordinate two separate obligations and give businesses and professionals more time to adapt their invoicing systems.
The Finance Ministry has announced a further postponement of Verifactu: its implementation is being moved to October 2028. The Ministry justifies the change as an effort to coordinate the timetable for this system with that of mandatory e-invoicing and to promote greater technical and regulatory convergence between the two.
The decision, announced on October 5, 2026, gives businesses and professionals more time to adapt. It also responds to concerns raised by business groups and tax advisers about the burden and costs of implementing two invoicing-related technological changes within a short period.
The alignment of the timetables does not make Verifactu and e-invoicing the same system. Verifactu sets requirements for invoicing software, with the aim of preserving the integrity and traceability of records and making them harder to alter or delete. These requirements include generating and retaining a record for each invoice issued.
Mandatory e-invoicing, by contrast, governs how invoices are issued and exchanged in transactions between businesses and professionals: electronic formats subject to the applicable technical conditions must be used. Organizations will therefore need to distinguish between the requirements for invoicing software and those relating to the format and circulation of invoices.
The information published on the e-invoicing timetable sets different deadlines depending on invoicing volume. Businesses with turnover exceeding €8 million must comply with the obligation from October 6, 2027; for all other businesses and professionals, the stated deadline is October 6, 2028. The postponement announced by the Finance Ministry moves Verifactu to October 2028 to bring its implementation closer to this phased timetable.
The Finance Ministry has also said that it plans to address changes to bring the scope of application and some technical aspects of the regulations closer together. The stated aim is to facilitate convergence and, where possible, avoid successive adaptations within a short period. The announcement does not, by itself, mean that the two regulatory frameworks will be unified.
The Spanish Association of Tax Advisers (Aedaf) welcomed the decision. The organization had advocated an orderly transition that would reduce costs and duplication, and said that coordination could help progressively bring the Spanish system closer to the European digital reporting model. Aedaf places that horizon in 2030, referring to the ViDA directive; the association’s assessment is not equivalent to a complete explanation of the specific obligations that will apply to each business.
For companies, the main change is to the timetable, not the nature of the obligations: Verifactu and e-invoicing remain separate requirements. The announced date gives them more time to prepare, while details of the technical and regulatory convergence remain pending the changes the Finance Ministry plans to address.
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