What the Ministry announced

On 5 October 2026, the Ministry of Finance announced its intention to postpone the pending Verifactu obligations again, until October 2028, with a single date for companies and self-employed workers. It would be the third postponement of this obligation.

To take effect, Royal Decree 1007/2023 has to be amended, since it sets the deadlines in its fourth final provision. That amendment has not been published yet.

Which dates apply today

Until the BOE publishes the change, what Royal Decree-law 15/2025 of 2 December established applies:

  • 1 January 2027, for companies.
  • 1 July 2027, for self-employed workers and everyone else affected.

If the postponement is approved as announced, these dates would stop applying and October 2028 would count instead. Meanwhile, relying on the announcement rather than the BOE is risky: if it is delayed or changed, the 2027 dates would still stand.

Don’t confuse it with B2B e-invoicing

This is a very common mistake. Verifactu is an obligation about the software you invoice with. B2B e-invoicing under the Crea y Crece law is a different obligation, about the format of invoices between businesses and self-employed workers.

The second one does already have a published timeline, under Order HAC/1028/2026: 6 October 2027 for companies with turnover above 8 million euros and 6 October 2028 for everyone else. The Ministry’s announcement does not change it. We explain it in Mandatory e-invoicing: what it is and how it differs from Verifactu.

What to do meanwhile

  • Don’t relax. Even if the date slips, the underlying change is the same: your invoicing software will have to adapt.
  • Check now whether yours is compatible. It is cheaper to review it with time to spare than against the clock.
  • If you invoice for free with the Tax Agency’s tool, nothing changes for you: we explain it in You don’t need to pay for any software to comply with Verifactu.
  • Trust only the BOE. Guides presenting 2028 as final are getting ahead of what has been published.

You can find the general overview of what Verifactu is and who it affects in Verifactu: what it is and when it affects you.

We will update this article

As soon as the rule is published in the BOE, we will replace this text with the final dates. If you want us to review how it affects you, write to us at contacto@asesoriamadal.es.