Spain Proposes Delaying VERI*FACTU Obligation to 2028
On October 5, Spain’s Ministry of Finance proposed postponing the remaining obligations under the VERI*FACTU invoicing software regulation (Royal Decree 1007/2023, of December 5, 2023) until October 2028.
Reason for the Proposed Delay
The Ministry wants the VERIFACTU timeline to match Spain’s mandatory B2B e-invoicing obligation. E-invoicing applies to all businesses and professionals: those with a turnover above EUR 8 million must comply from October 2027, and all others from October 2028. Moving VERIFACTU to October 2028 aligns it with the second group.
Once the timelines are aligned, the Ministry plans a further amendment to bring the scope and certain technical aspects of VERI*FACTU closer to the e-invoicing rules, taking into account the future digital reporting requirements under the EU’s VAT in the Digital Age (ViDA) package.
What Stays the Same
The technical guarantees built into the VERI*FACTU requirements – covering integrity, retention, accessibility, legibility, traceability, and tamper-proofing of invoicing records – are intended to remain substantially equivalent under the proposed timeline change.
Current Status
The delay has not yet been formally approved. It still has to be adopted through an amendment to Royal Decree 1007/2023 published in Spain’s Official State Gazette (BOE). Until it is, the deadlines already set under the existing rules remain in force.
There’s more you should know about e-invoicing in Spain – learn more about the new and upcoming regulations.
