On 5 October 2026 the Ministerio de Hacienda announced that it wants to postpone the Verifactu obligations that are not yet in force to October 2028. Since then, almost every client has asked us the same question: so we can forget about it for two years?
Not quite. The postponement has been announced, and we expect it to go ahead. But as long as it isn't in the BOE, the 2027 dates are still the law. This article explains what's been announced, what still applies today, and what we'd do in your place.
This isn't legal or tax advice, and we're not gestores. For your own situation, ask your gestor. For the full picture of what Verifactu is and who it applies to, see our article Verifactu: what changes for your invoicing.
What Hacienda announced
The Ministerio de Hacienda published an informative note on 5 October 2026. In short:
- Hacienda intends to postpone all Verifactu obligations that aren't in force yet to October 2028.
- The reason is to line Verifactu up with mandatory B2B e-invoicing for businesses with up to 8 million euros of turnover, which starts on 6 October 2028. Two big changes to your invoicing in the same month, instead of one in 2027 and another in 2028.
- The technical guarantees of Verifactu stay: invoices that can't be changed afterwards, traceability, the QR code. What moves is the date, not the content.
The note doesn't give an exact day in October 2028. That will follow from the rule that formalises the postponement.
What is still law today
The deadlines in force are in Real Decreto 1007/2023, as amended by Real Decreto-ley 15/2025 of December 2025:
- Companies that pay corporate tax (sociedades): invoicing software adapted before 1 January 2027.
- Everyone else in scope, including autónomos: before 1 July 2027.
As of 30 October 2026 the postponement is not in the BOE. The consolidated text of Real Decreto 1007/2023 was last updated on 3 December 2025 and still gives 1 January 2027 and 1 July 2027. Hacienda's note calls itself a forecast. Until a new rule is published, those are the dates that apply.
The calendar is tight, too. If you're a company, 1 January 2027 is two months away. For the postponement to help you, the rule has to be published before then. We expect it to be, because Hacienda has said so publicly and the whole sector is now planning for 2028. But "we expect" isn't the same as "it's law", and the fine for non-compliant software is 50,000 euros per year.
What it means for you in practice
If your software is already adapted: nothing changes. Keep invoicing. The announced postponement only buys time for people who aren't ready.
If you're still on a program that isn't adapted, or on Word and Excel with macros: don't wait for 2028. Use the extra time, if it comes, to switch calmly instead of in a rush in December. Ask your provider for their declaración responsable for the version you use. If they can't show one, that's your answer.
If you're a company (sociedad): check with your gestor before the end of November whether the postponement has been published. If it hasn't, plan as if 1 January 2027 still applies, because then it does.
If you're an autónomo: you have until 1 July 2027 under current law, and probably until October 2028. Either way, choosing software now costs nothing extra and saves you a panic later.
Don't confuse it with e-invoicing
The announcement makes Verifactu coincide with mandatory B2B e-invoicing, but they're still two separate obligations. The e-invoicing dates have been published in the BOE: 6 October 2027 for businesses with more than 8 million euros of turnover, and 6 October 2028 for everyone else. Those dates don't depend on the Verifactu announcement. We explain them in Mandatory e-invoicing in Spain: dates, formats and what to do.
- You know which date applies to you today: 1 January 2027 (sociedad) or 1 July 2027 (everyone else)
- You're following whether the postponement to October 2028 gets published in the BOE
- Your software provider has given you its declaración responsable
- If you're changing software, you're doing it now, not in the last month
- You've noted the separate e-invoicing date: 6 October 2027 or 2028
If you remember one thing
- October 2028 has been announced. It's likely, but it isn't law yet.
- Until it's in the BOE, 1 January 2027 and 1 July 2027 apply.
- Use the extra time to get ready calmly, not to put it off again.
We'll update this article as soon as the postponement is published. Are you using the extra time to move your invoicing to software that's ready for Verifactu and e-invoicing? Book the call and we'll look at what you use now.
Sources
- Ministerio de Hacienda: nota informativa of 5 October 2026 (PDF)
- Real Decreto 1007/2023, consolidated text (BOE)
- Real Decreto-ley 15/2025, de 2 de diciembre (BOE-A-2025-24446)
- Agencia Tributaria: note on the extension of the adaptation period
- Orden HAC/1028/2026, de 2 de octubre, public e-invoicing solution (BOE-A-2026-20587)
- Ley 58/2003 General Tributaria, art. 201 bis (BOE)
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