BREAKING: Spain's tax agency announces VeriFactu postponement to 6 October 2028
7 October 2026. The Spanish tax agency (AEAT) has informed the Forum of Tax Professional Associations and Colleges that it plans a modification of the entry-into-force deadlines of the VeriFactu Regulation (Royal Decree 1007/2023): the pending obligations would be postponed until 6 October 2028.
What the announcement actually says
According to the AEAT's communication, the goal is "to favour maximum convergence between electronic invoicing systems and the Regulation on invoicing software (VeriFactu), both from a regulatory and a technical standpoint". In practice:
- The current calendar — 1 January 2027 for corporate income tax payers and 1 July 2027 for all other businesses and professionals — is superseded by the announcement.
- The new date, 6 October 2028, coincides with the entry into force of mandatory B2B e-invoicing for businesses with annual turnover below €8,000,000 (Order HAC/1028/2026).
- Both obligations — VeriFactu and B2B e-invoicing — would therefore start on the same day.
Important: this is an announced regulatory change pending official publication. Until it appears in the Official State Gazette (BOE), the legal calendar of RD 1007/2023 formally stands. We will update this article as soon as the official text is published.
What it means for you
If you already invoice with a VeriFactu-compliant system (like InvoSeal): nothing changes — and you gain peace of mind. Your invoicing already meets the standard the whole market must reach, voluntary submission of records to the AEAT remains available with its advantages, and you stay out of the last-minute scramble coming in 2028.
If you have not adapted yet: the postponement is a breather, not an amnesty. 6 October 2028 now concentrates TWO obligations at once — a compliant invoicing system and B2B e-invoicing. Leaving everything for 2028 means digesting both changes simultaneously, with the software market at full capacity. The professional advice is unchanged: migrating calmly beats migrating in a hurry.
What InvoSeal will do
- We will track the legislative procedure and update all our content as soon as the modification is officially published.
- Our users need to do nothing: InvoSeal already operates in compliance with the regulation and will adapt automatically to any technical adjustments accompanying the new calendar.
Questions about how the new scenario affects you? Open a Support ticket and we will look at your specific case.
Want to sort it out today?
InvoSeal complies with RD 1007/2023 in VeriFactu and Non-VeriFactu mode from day one. Statement of Responsibility published.
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