- Spain’s Ministry of Finance announced plans to delay the remaining VeriFactu obligations to October 2028, but the change is not yet legally effective until published in the Official State Gazette.
- Until then, current VeriFactu deadlines remain: 1 January 2027 for Corporate Income Tax taxpayers and 1 July 2027 for other covered taxpayers, including self-employed professionals.
- The government wants to align VeriFactu with the mandatory B2B e-invoicing regime to avoid businesses having to make separate technical changes in a short period.
- VeriFactu covers computerized invoicing and secure, traceable invoice records, while the B2B e-invoicing rules govern the electronic issuance and exchange of invoices between businesses and professionals.
- Spain also published Order HAC/1028/2026, which activated B2B e-invoicing implementation periods: 6 October 2027 for businesses and professionals with turnover above €8 million, and 6 October 2028 for those below that threshold.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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