The Spanish Ministry of Finance has announced that the new invoicing software requirements known as VERIFACTU will be postponed until October 2028.
This is the second delay to the timetable. VERIFACTU was originally expected to become mandatory during 2026, before being postponed to 1 January 2027 for companies subject to Corporation Tax and 1 July 2027 for other businesses and self-employed individuals.
Now, the implementation has been delayed once again, this time to align it with Spain’s new mandatory B2B electronic invoicing system.
Why has VERIFACTU been delayed again?
The latest change comes just as Spain has finalised the regulatory framework for its separate mandatory B2B electronic invoicing system. The new rules establish a phased introduction from 6 October 2027 for businesses and professionals with annual turnover above €8 million, and from 6 October 2028 for the remainder.
Although electronic invoicing and VERIFACTU are separate requirements, their implementation will require many of the same businesses to adapt their invoicing systems. The latest VERIFACTU delay therefore brings the two timetables much closer together.
While aligning the requirements may now make practical sense, the latest postponement also highlights the lack of coordination and forward planning surrounding the introduction of these new invoicing obligations.
Businesses, software providers and advisers have already had to prepare for several different implementation dates, often investing time and resources on the basis of deadlines that were subsequently changed.
A more coordinated approach from the outset could have avoided much of this uncertainty. Instead, businesses now face another revised timetable and will once again have to wait for the final technical and regulatory framework before knowing exactly what changes will ultimately be required.
At Spence Clarke, our clients have already taken the necessary steps to prepare for both VERIFACTU and the forthcoming electronic invoicing requirements. That preparation remains fully relevant and means they are already well placed for the eventual implementation of both systems, rather than having to make last-minute changes when the new deadlines approach.
