Spain’s Ministry of Finance announced on 5 October 2026 yet another postponement of VeriFactu, the AEAT (Agencia Tributaria) verified invoicing system. The new mandatory deadline is October 2028, replacing the previous milestones of January 2027 (for companies subject to Impuesto sobre Sociedades) and July 2027 (for self-employed workers and other taxpayers) (El Economista, 5 Oct. 2026). This marks the third postponement since the regulation was first introduced.
Background: A Timeline That Has Been Slipping Since 2025
VeriFactu was established by Real Decreto 1007/2023, which requires Spanish invoicing software to provide cryptographic integrity, immutability and traceability guarantees for every invoice. The AEAT’s objective: close VAT fraud loopholes enabled by manipulation of billing records.
The original deadline targeted 2025, then moved to 2026, before being pushed to January/July 2027 by Real Decreto-ley 15/2025 (a decree dated 2 December 2025 — the second postponement). The government cited technical complexity and insufficient readiness among SMBs and self-employed workers (autónomos).
This third postponement is driven by a different rationale: aligning VeriFactu with the mandatory B2B electronic invoicing requirement for companies with annual turnover below €8 million. By synchronising both timelines, the government aims to avoid two separate compliance waves for SMBs, reduce adaptation costs and simplify the technical rollout for ERP vendors (Infobae España, 5 Oct. 2026).
The Spanish Association of Tax Advisors (Aedaf) welcomed this convergence, describing it as a “more orderly transition” that eliminates costly compliance duplication for small businesses (theofficer.es, 5 Oct. 2026).
Impact on Businesses Operating in Spain
For SMBs and self-employed workers: a welcome breathing space, not an exemption. The postponement to October 2028 relieves immediate pressure on compliance projects. Businesses that had not yet started their ERP migration or software upgrade to a VeriFactu-compatible solution now have two additional years. However, the legal framework established by Real Decreto 1007/2023 remains intact — the obligation itself has not been removed.
For IT directors: no rush on certifications, but keep an eye on the ecosystem. ERP vendors that have already obtained or begun their VeriFactu certification (Microsoft Business Central announced general availability in September 2026; Wolters Kluwer, Sage and Holded had already anticipated compliance) are maintaining their modules in active status. These certifications remain valid and represent a competitive differentiator: they will be required in 2028 regardless of further delays. An IT director selecting an ERP for deployment in Spain during 2026–2027 would do well to include VeriFactu certification among their selection criteria, rather than treating it as a last-minute constraint.
For the Basque Country and Navarre: no change. These territories operate under separate foral regimes (TicketBAI has been in force across the three Basque provinces since 2022–2023; Navarre has its own equivalent). Hacienda’s postponement does not affect them. Businesses established in these regions remain subject to their current obligations.
What to Watch
The convergence with mandatory B2B e-invoicing for companies under €8 million in annual turnover means VeriFactu’s calendar is now tied to another reform. If that second timeline were to slip — for example under pressure from a fourth SMB delay for e-invoicing, or a scope revision driven by the European ViDA directive (expected for 2030) — VeriFactu would be carried along in that drift. Three consecutive postponements reinforce the risk of “normalised delay” behaviour among SMBs: prolonged wait-and-see attitudes are a genuine concern that could undermine eventual compliance rates.
For deeper context on Spain’s ERP regulatory landscape: our analysis of the previous postponement to 2027, a breakdown of Real Decreto 238/2026 on Spain’s mandatory B2B e-invoicing and an overview of the Spanish ERP ecosystem: Holded, Factorial, SII and TicketBAI.
