Verifactu: the new invoicing rules. Deadlines, the postponement to 2028 and how to prepare

Verifactu changes the requirements for the software you use to issue invoices. The deadlines have already been postponed twice, and in October 2026 the Spanish tax agency (Hacienda) announced a third postponement. Here is what currently applies, who is affected and what is worth doing now, without waiting for the final date.

What Verifactu is

It is a set of requirements for invoicing software (Real Decreto 1007/2023). The software must:

record every invoice issued so that it cannot be altered or deleted without trace;
print a QR code on the invoice that the client can use to check it on the Hacienda website;
either send the invoice data to Hacienda straight away (VERI*FACTU mode), or store it on your side with an electronic signature and hand it over on request.

The taxes and returns themselves do not change: what changes is how the software creates and stores invoices.

Postponement to 2028: what we know

Hacienda announced its plans on 5 October 2026, and on 6 October the Agencia Tributaria (the tax agency) published an information note. The idea is to postpone Verifactu to October 2028 so that it coincides with mandatory e-invoicing between companies and autónomos.

But for now this is only an intention. For the postponement to take effect, a new rule must be published in the BOE. It does not exist yet, and because of the election on 29 November 2026 its approval may be delayed. So officially the 2027 deadlines currently apply. This matters most for companies: if the postponement is not approved by the end of the year, their deadline is as soon as 1 January 2027.

We are monitoring the BOE and will let our clients know as soon as the postponement is approved or dropped.

Who is affected

companies (SLs and other corporation tax payers);
autónomos;
non-residents with a permanent establishment in Spain;
joint ownership entities (comunidades de bienes) and similar arrangements.

But only if you issue invoices using software (even if only some of your invoices).

Not affected:

those who keep their record books through the SII (Immediate Supply of Information system). In the Canary Islands this is checked separately for each tax: if Canary Islands transactions are not reported through the SII for IGIC, Verifactu applies to them;
those who issue invoices exclusively by hand, on paper.

If you create invoices in Word or Excel. Hacienda's position here is ambiguous. In an official reply to a query (consulta vinculante V0058-25, a binding ruling), the Dirección General de Tributos (Directorate General for Taxation) stated that word processors and spreadsheets can process and store data and may therefore be considered an invoicing system. It is safer to assume that invoices made in Word or Excel also fall under Verifactu, and that such files do not meet the requirements. Only handwritten invoices are definitely covered by the exception.

Which software will do

Software with a statement of compliance. The developer must issue a declaración responsable (statement of compliance) confirming that the software meets the requirements. By the time the obligation comes into force, we will offer our clients invoicing in Verifactu-compliant software as part of their plan. You will not need to find and set up software separately.
Hacienda's free app. Suitable if you issue few invoices. It also works with IGIC.

If you are still choosing software, choose one that already handles both Verifactu and e-invoicing. That way you will not need to change it in 2028.

Not sure whether Verifactu affects you or whether your software is suitable? Write to us: we will look at how you currently issue invoices and tell you what needs to change.

This article is based on Real Decreto 1007/2023, Real Decreto-ley 15/2025, DGT ruling V0058-25 and the Agencia Tributaria information note of 6 October 2026. This is not legal advice. Updated 7 October 2026.