Hacienda says Verifactu will be pushed to October 2028, but the 2027 deadlines are still the law
Spain’s Ministry of Finance published a nota informativa on 5 October 2026 announcing that it intends to defer the outstanding Verifactu obligations to October 2028. The deferral has not been enacted. Until it is, the dates that legally bind are 1 January 2027 for corporate income tax payers and 1 July 2027 for everyone else, autónom@s included.
The note is titled “Previsión de modificación de los plazos de aplicación” – a forecast of a modification. Its stated aim is to align the Verifactu calendar with mandatory B2B e-invoicing for businesses and professionals turning over no more than 8 million euros, so that small businesses face one change of invoicing system rather than two. Its own wording concedes it has not happened yet: “Una vez aprobada dicha alineación de los calendarios de implantación” – once that alignment has been approved.
Two days later, on 7 October, the Agencia Tributaria’s Verifactu page still stated the 2027 dates.
Why this matters. If you are autónom@ in Spain, your legal deadline to be running compliant invoicing software is still 1 July 2027, and nothing that happened in October changed it. Giving effect to the October 2028 date requires a further amendment to disposición final cuarta of Real Decreto 1007/2023, and that amendment is not in the BOE. Several Spanish accounting-software blogs are already stating 2028 as settled fact. It is not, and the practical consequence is that anyone who stops preparing on the strength of a press release is relying on a deferral that no instrument has delivered. The Ministry also confirmed that the substance of the regime is not being softened: the requirements on integrity, retention, accessibility, legibility, traceability and unalterability will be kept “en términos sustancialmente equivalentes”.
Context. The Verifactu deadlines have now moved twice. Real Decreto 1007/2023, de 5 de diciembre, originally required adapted systems by 1 July 2025. Real Decreto 254/2025, de 1 de abril, moved that to 1 January 2026 and 1 July 2026. Real Decreto-ley 15/2025, de 2 de diciembre, moved it again to the 1 January 2027 and 1 July 2027 dates in force today. A third postponement would be consistent with that history, which is the reasonable basis for expecting it to arrive. It is not a basis for reporting it as done.
What to watch. The amendment to disposición final cuarta of RD 1007/2023, in the BOE. Also watch the date stamp on the Agencia Tributaria’s own Verifactu guidance page, which carries a “Página actualizada” line and has so far been the fastest reliable signal of what the tax authority considers binding. For what the regime actually requires of a freelancer, see our guide to VeriFactu for autónomos, and for how to correct a mistake once an invoice is in the chain, rectifying invoices under Verifactu.