Regulatory status as at the date of this update. The legally applicable dates are those in Royal Decree-law 15/2025, ratified by the Congress of Deputies (resolution published in the BOE of 16 December 2025). The new postponement is, for now, a plan announced by the Ministry of Finance and reflected on the Spanish Tax Agency (AEAT) electronic office. Until the legislation approving it is published, it cannot be taken for granted. We will update this article as soon as there is an official text.
Current dates and announced postponement
VERI*FACTU is the name by which the Regulation on the requirements for computerised invoicing systems and software, approved by Royal Decree 1007/2023 of 5 December, is known. Its purpose is to guarantee the integrity, retention, traceability and unalterability of invoicing records. Its timetable has changed several times:
| Legislation or announcement | Corporate income taxpayers | Other obliged parties | Status |
|---|---|---|---|
| Royal Decree 1007/2023 (original text) | 01/07/2025 | 01/07/2025 | Superseded |
| Royal Decree 254/2025 of 1 April (BOE of 02/04/2025) | Before 01/01/2026 | Before 01/07/2026 | Superseded |
| Royal Decree-law 15/2025 of 2 December (BOE of 03/12/2025) | Before 01/01/2027 | Before 01/07/2027 | In force |
| Ministry of Finance information note of 05/10/2026 | Plan to postpone the outstanding obligations until October 2028 | Announced, no legislation published | |
The Ministry’s note explains that the aim is to align the VERI*FACTU timetable with that of mandatory e-invoicing for businesses and professionals with a turnover of €8 million or less. It also states that an amendment will subsequently be made to bring the scopes of application and some technical aspects into line, and that the requirements for integrity, retention, accessibility, legibility, traceability and unalterability will be maintained in substantially equivalent terms.
Who is in each group
Art. 3.1 of Royal Decree 1007/2023 defines who is obliged:
- Letter a): corporate income taxpayers (except for the exempt entities provided for in Law 27/2014). This is the 1 January 2027 group.
- Letters b), c) and d): personal income tax (IRPF) taxpayers carrying on business activities, non-resident income tax (IRNR) taxpayers with a permanent establishment and pass-through entities with a business activity. This is the 1 July 2027 group.
Those excluded include, among others, taxpayers who keep their VAT record books through the AEAT electronic office under art. 62.6 of the VAT Regulation (the Immediate Supply of Information system, SII). Software producers and distributors have their own regime.
In the province of Alicante, the second group is particularly large: retail, hospitality and tourism services in Benidorm, Dénia or the city of Alicante itself largely operate through self-employed individuals and small joint ownership entities (comunidades de bienes). The first group includes any private limited company, whatever its size.
VERI*FACTU and e-invoicing: two different obligations
They are often confused, but they are not the same. The very intention to align the timetables confirms that they are currently two separate pieces of legislation.
| Aspect | VERI*FACTU (Royal Decree 1007/2023) | B2B e-invoicing (Royal Decree 238/2026) |
|---|---|---|
| What it regulates | Requirements for the software that generates invoices and their records | Structured electronic format of invoices between businesses and professionals, and their statuses |
| Who it applies to | Parties listed in art. 3.1 that use computerised invoicing systems (with exclusions such as the SII) | Businesses and professionals that invoice other businesses and professionals in Spain |
| Dates | 01/01/2027 and 01/07/2027 (in force); postponement to October 2028 announced | 12 or 24 months from 06/10/2026, depending on the volume of transactions |
| Submission to the AEAT | Voluntary under the VERI*FACTU mode (art. 16); otherwise, retention subject to stricter requirements | Copy to the public solution and reporting of statuses such as effective payment |
For the timetable and obligations relating to e-invoicing, see our guide to mandatory B2B e-invoicing and its deadlines.
What it improves for sales controls and the audit
Beyond tax compliance, an invoicing system with chained, unalterable records strengthens internal control over sales. From the auditor’s perspective:
- Completeness of turnover. If records cannot be deleted or altered without leaving a trace, the population of invoices issued is more reliable. Completeness and cut-off tests rely on sounder data.
- Visible cancellations and corrections. Cancelled or corrective invoices remain recorded, which makes it easier to analyse credit notes at the year-end and unusual transactions.
- Data analytics. Standardised records make it possible to work with the entire population, not just samples.
For management, the adaptation is a good opportunity to review who can issue, cancel or correct invoices, how the invoicing system is reconciled with the accounts and what evidence is retained. We can help you with the design of internal control systems and corporate strategy and with the preparation of annual accounts.
What to do now if the postponement has not been approved
- Do not plan on the basis of October 2028 until the legislation is published. Today, 1 January 2027 and 1 July 2027 apply.
- Ask your software provider to confirm in writing that its system complies with Royal Decree 1007/2023 and Order HAC/1177/2024.
- If your software has already been adapted, consider continuing to use it: the period until the obligation date is useful for identifying issues without pressure.
- Coordinate VERI*FACTU with e-invoicing. If you are going to change systems, choose one that covers both obligations.
Frequently asked questions
Has the postponement to October 2028 been approved?
Not as at the date of this update. It is a plan announced by the Ministry of Finance on 5 October 2026. The consolidated text of Royal Decree 1007/2023 in the BOE still contains the dates of 1 January 2027 and 1 July 2027.
My company is small. Is it in the 1 January 2027 group?
Yes, if it is a corporate income taxpayer and does not fall under any of the exclusions, such as keeping its record books through the SII. The criterion is the tax, not the size.
Am I required to send my invoices to the tax authorities in real time?
Not necessarily. Automatic submission to the AEAT is the VERI*FACTU mode, which is voluntary. If it is not chosen, the system must meet additional requirements for the retention and signature of records.
If I comply with VERI*FACTU, do I already comply with e-invoicing?
No. They are different obligations, each with its own requirements and timetable, although the Ministry of Finance intends to align them.
Official sources
- Royal Decree-law 15/2025 of 2 December (BOE no. 290 of 03/12/2025)
- Resolution ratifying Royal Decree-law 15/2025 (BOE of 16/12/2025)
- Royal Decree 1007/2023, consolidated text
- Royal Decree 254/2025 of 1 April (BOE no. 80 of 02/04/2025)
- Ministry of Finance, information note of 05/10/2026
- AEAT electronic office: computerised invoicing systems and VERI*FACTU
If you would like to review the impact of VERI*FACTU on your sales process or prepare for e-invoicing at the same time, contact our team.
Article prepared by Controlaudit’s technical team. Updated on 8 October 2026. This content is for information purposes only and is not a substitute for professional advice on your specific case.