Spain postpones Verifactu billing regulation until October 2028

The Spanish Ministry of Finance has announced a postponement of the mandatory Verifactu regulation until October 2028. This decision aims to align the implementation of Verifactu with the rollout of mandatory B2B electronic invoicing, providing businesses and self-employed professionals more time to adapt their software systems.

Previously, the requirements were set to take effect on January 1, 2027, for corporations, and July 1, 2027, for other businesses and professionals. The new deadline of October 2028 seeks to prevent companies from having to undergo multiple, rapid technological transitions.

While the timeline has changed, the technical requirements remain the same. Verifactu focuses on ensuring the integrity, traceability, and inalterability of billing records through specific software standards, such as the inclusion of QR codes. This is distinct from the electronic invoicing mandate, which regulates the actual exchange of digital documents between entities.