Spain Proposes VERI*FACTU Delay to October 2028

Spain’s Ministry of Finance has announced plans to postpone the remaining obligations under its invoicing software regulation, commonly known as VERI*FACTU, until October 2028. The change is pending formal approval.

In a note dated 5 October 2026, the Ministry said the proposed delay would align implementation with mandatory B2B e-invoicing for businesses and professionals whose annual turnover does not exceed €8 million. The aim is to bring the two frameworks closer together, both legally and technically.

Once the timetable alignment is approved, the Ministry plans further amendments to align their scope and certain technical requirements, taking account of future digital reporting obligations under the EU’s VAT in the Digital Age (ViDA) reforms.

The core requirements for invoice data integrity, retention, accessibility, readability, traceability and protection against alteration will remain substantially equivalent to those in the current framework.

For finance and tax teams, the announcement signals a longer implementation timetable, subject to approval, alongside further technical changes. Businesses should factor both into discussions with invoicing software providers and their wider Spanish e-invoicing plans.

Read the full note below

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