Royal Decree-law 15/2025 set 1 January 2027 for corporate income taxpayers and 1 July 2027 for everyone else. On 5 October 2026 the Ministry of Finance announced its intention to postpone VERI*FACTU to October 2028, but as at 8 October 2026 no legislation has been published. What is in force, who is in each group and what it means for sales controls.
Since 06/10/2026 the deadlines for mandatory e-invoicing between businesses have been running: 12 months for those whose volume of transactions exceeds €8,000,000 and 24 months for the rest. We explain the groups, the indicative dates, the invoice statuses and their effect on accounting and audit.
The BOE of 31 March 2026 publishes Royal Decree 238/2026, which implements mandatory e-invoicing between businesses and professionals. The obligation takes effect 12 months after the implementing ministerial order for those with a volume of transactions above €8,000,000 and 24 months after it for everyone else; that order was published on 5 October 2026. We explain what changes.
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