Spain postpones Verifactu digital invoicing mandate to October 2028

The Spanish Ministry of Finance has postponed the implementation of the Verifactu system, a digital invoicing regulation designed to prevent tax fraud, until October 2028. This decision marks the third delay for the system, which was originally intended to take effect as early as 2025.

The postponement aims to align the Verifactu timeline with the mandatory rollout of electronic invoicing (B2B) to ensure technical and regulatory convergence. This alignment is intended to prevent businesses, particularly SMEs and the self-employed, from having to undergo two separate and rapid technological adaptations.

Under the new schedule, companies subject to Corporation Tax must be prepared by October 2028, while the self-employed and other SMEs will also follow this timeline. Verifactu requires invoicing software to guarantee the integrity, traceability, and inalterability of records through mechanisms such as digital fingerprints and QR codes. While business associations and self-employed unions like ATA have welcomed the extra time to adapt, some sectors have expressed concerns regarding technical uncertainty and the complexity of the transition.