Verifactu: when it really starts (2027 or 2028)
If you run a business in Spain, you've probably seen two dates for Verifactu this month. Some headlines say it's been pushed to 2028. Others say the official gazette still says 2027. Both are partly right, which is exactly why it's confusing.
Here's the short version, and then we'll explain it: as of 17 October 2026, the date that legally applies is 2027. The 2028 date is an announcement from the Ministry of Finance that hasn't been published in the BOE yet.
Which date applies today
| Who | Date in the BOE (legally binding today) | Date announced by the Ministry |
|---|---|---|
| Companies paying corporate income tax | 1 January 2027 | October 2028 |
| Everyone else, self-employed (autónomos) included | 1 July 2027 | October 2028 |
The first column comes from Royal Decree-Law 15/2025, which pushed the regulation back a year in December 2025. Those are still the legal dates.
The second column comes from an information note the Ministry of Finance published on 5 October 2026. It says the government plans to move the remaining Verifactu obligations to October 2028, so they line up with mandatory B2B e-invoicing.
Why there are two dates at once
Because announcing something isn't the same as making it law. Verifactu's dates are set in a regulation, Royal Decree 1007/2023, and they only change when another rule amends it and that rule appears in the BOE. That's how both previous delays worked: a royal decree in April 2025, then the royal decree-law in December 2025 that set today's dates.
This time there's no rule yet. We've been through the BOE's daily summaries since the announcement and nothing touching Verifactu has appeared. A few sites have reported that the Council of Ministers already approved the change. It isn't in the BOE.
One mix-up we keep seeing: an order did come out in the BOE on 5 October, Order HAC/1028/2026. It's about B2B e-invoicing, not Verifactu.
What about the general election? Parliament was dissolved on 6 October ahead of the 29 November vote, but that doesn't block the change. The government can still pass a royal decree-law, and with Parliament dissolved, its standing committee (the Diputación Permanente) would ratify it.
Our read: the delay will most likely happen. But don't treat it as done until it's published.
Who Verifactu applies to
Verifactu isn't about paper invoices or how much you turn over. It's about the software you use to issue invoices. If you invoice with a computer system, that system has to meet the regulation.
The tax agency sums up the scope in four conditions that all have to be true:
- You issue invoices with invoicing software.
- You're not in the Immediate Supply of Information regime (SII).
- Your tax domicile isn't in the Basque Country or Navarre, which have their own systems.
- You don't hold a valid non-application ruling.
If all four apply, so does Verifactu. Being a small company or self-employed doesn't take you out of it.
The questions we get asked most
I'm self-employed. Does this affect me? Yes, if you invoice with software. Your legal date today is 1 July 2027. If the delay is published, it moves to October 2028.
What if I'm in the SII? Then Verifactu doesn't apply to you. The SII already sends your invoice records to the tax agency almost in real time.
Is there free software? The tax agency itself offers a free invoicing app aimed at people who issue few invoices. For many freelancers that's enough. If you invoice a lot or sell online, a tool connected to your store or ERP will save you time.
Is there software "approved by the tax agency"? No. The tax agency doesn't approve or certify any software. What has to exist is a declaración responsable, a statement from the software maker that it complies. If someone sells you an official seal, be suspicious.
What happens if I don't comply? Fines are set in article 201 bis of the General Tax Law. If you use a non-compliant system, they can reach €50,000 per tax year. For those who make or sell non-compliant software, €150,000 per tax year and per type of system.
I run an online store. What changes for me? It depends on where the invoice is created: in Shopify, in a WooCommerce plugin, in a PrestaShop module or in separate invoicing software. We go through it in Verifactu for your online store.
Is Verifactu the same as e-invoicing? No, and people mix them up constantly. Verifactu controls how your software behaves when it issues an invoice. B2B e-invoicing controls the format and the channel the invoice reaches your customer through. Most businesses will have to deal with both.
Should you wait and see?
Our advice: don't sit still. If the delay is published, you'll have more time, and that's only useful if you use it. If it isn't, 1 January 2027 is about eleven weeks away.
What makes sense now costs nothing:
- List every place your invoices come from. Your invoicing software, your online store, the till in your shop, that spreadsheet someone still uses.
- Ask each supplier in writing whether their version is Verifactu-ready and where their declaración responsable is.
- Confirm your date with your accountant (gestor). Companies, January; everyone else, July. In the SII or in the Basque Country or Navarre, it doesn't apply.
- Use the testing period. Until your date, you can try sending records without getting locked in. It's the cheapest way to find problems.
We'll update this article the day the rule appears in the BOE, with its number and the exact dates.
Where we fit in
We're not tax advisers. We handle the technical side: working out where your invoices come from, which software, plugin or module is involved and whether it's up to date, and connecting your store or website to a system that complies. If you'd like us to take a look, get in touch.
This article is for information only and isn't tax advice. The dates and rules cited were checked against the BOE on 17 October 2026, including its daily summaries from 7 to 17 October. Check them again before you act: this calendar has changed several times.
Sources
- El Español — Hacienda vuelve a retrasar 'Verifactu' y pospone su implantación para empresas y autónomos hasta 2028 (5 October 2026), reporting the Ministry of Finance's information note
- BOE — Royal Decree-Law 15/2025 of 2 December, which sets the 2027 dates
- BOE — Royal Decree 254/2025 of 1 April, which amended the invoicing-systems regulation
- Agencia Tributaria — Extension of the deadline to adapt invoicing systems
- BOE — Order HAC/1028/2026 of 2 October, on e-invoicing (doesn't amend Verifactu)