Summary
- Spain plans to postpone the remaining VERI*FACTU obligations to October 2028.
- The planned delay would align the outstanding timetable with mandatory B2B e-invoicing for smaller businesses and professionals.
- The change is not yet legally effective, so the enacted deadlines remain relevant until formal publication.
Extended article
Spain’s Ministry of Finance plans to defer the remaining VERI*FACTU obligations under Royal Decree 1007/2023 to October 2028. The stated objective is to align the invoicing-software timetable with mandatory B2B electronic invoicing, reducing the need for businesses to implement overlapping technical changes in quick succession.
The Ministry also intends to align the scope and selected technical aspects of the two frameworks while considering future ViDA digital-reporting requirements. However, the planned postponement has not yet changed the law. Businesses should continue monitoring the formal amendment and should not treat October 2028 as the binding deadline until the change has been approved and published.
Source
- Spanish Ministry of Finance: Information Note on Planned VERI*FACTU Timetable Change
- VATupdate: Spain to Delay VERI*FACTU Obligations Until October 2028
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