Hacienda announced on 5 October 2026 that Verifactu is being postponed to October 2028, for companies and self-employed alike. But the postponement is not in the BOE yet: until the rule is changed, the legal dates remain 1 January 2027 for companies and 1 July 2027 for the self-employed. Do not stop adapting, and do not treat the new date as law yet.
A different rule did get published the same day. It starts the clock for B2B electronic invoicing, which now has dates of its own.
Updated 6 October 2026. We will update this page when the BOE publishes the change.
On 5 October 2026 the Ministry of Finance published a note announcing a forecast change to the deadlines of the obligations in Royal Decree 1007/2023, the Verifactu regulation. The pending obligations are postponed until October 2028.
The stated reason is to line up the Verifactu calendar with the one for compulsory electronic invoicing between businesses, so that SMEs and the self-employed do not face two technology changes close together.
The technical requirements stay as they are: integrity, conservation, accessibility, legibility, traceability and inalterability are kept in terms substantially equivalent to the current rules. The note is on the Ministry's website.
An announcement is not a rule. The dates in force come from Royal Decree-law 15/2025:
The tax agency's own information note still shows those dates. The new date only becomes legally binding once the royal decree is modified and published in the BOE, and as of 6 October that has not happened.
The date has already moved twice by law. The announcement of 5 October would be the third change.
For companies the date went from 1 July 2025 to 1 January 2026, then to 1 January 2027. For the self-employed it went from 1 July 2025 to 1 July 2026, then to 1 July 2027.
Each step moved the deadlines of the same regulation. This time Hacienda says the technical requirements stay substantially equivalent and that the aim is to line Verifactu up with electronic invoicing.
Do not read the history as a reason to wait. The date that binds you is the one in the BOE today, and it only changes when a new rule is published.
The order that was published, Orden HAC/1028/2026, regulates the public electronic invoicing solution and came into force on 6 October. It does not mention Verifactu.
Twelve and twenty-four months from then put the electronic invoicing dates around October 2027 for the larger businesses and October 2028 for the rest. That is also why Hacienda chose October 2028 for Verifactu.
Keep your plan. The legal date has not moved yet, and the requirements are not going away.
Do not switch off a compliant system. If you already adapted, keep it running.
Keep asking your vendor for the responsible declaration. There is no official list of approved software: compliance works through the vendor's own declaration.
If you have not started, you probably have more time, but wait for the BOE before relying on it. Using a compliant system before the deadline is allowed.
Check your tool for B2B e-invoicing. That obligation now has a countdown, and a PDF is not a structured electronic invoice.
Treating the announcement as law. Until the BOE publishes it, the 2027 dates are the legal ones.
Quoting a specific day. The sources say October 2028, not a day. Be wary of posts that give one.
Mixing up the two obligations. Verifactu is about how you generate the invoice. B2B e-invoicing is about the format you send. They have different instruments and different dates.
Stopping the project. The requirements are kept, only the date moves.
Announced: Verifactu postponed to October 2028.
Legal today: 1 January 2027 for companies, 1 July 2027 for the self-employed, until the BOE publishes the change.
Published: the B2B electronic invoicing order, with 12 and 24 month periods.
What to do: keep adapting, keep the vendor's declaration, and watch the BOE.
Hacienda announced on 5 October 2026 that it will be postponed to October 2028. It is not in the BOE yet, so the 2027 dates are still the legal ones.
October 2028, according to the announcement. No specific day has been published.
On paper, yes, until the BOE publishes the modification. In practice Hacienda has said the date will move.
When the modification of Royal Decree 1007/2023 is published in the BOE. No date has been given.
No. The order for the public invoicing solution was published and came into force on 6 October 2026, which starts the 12 and 24 month periods.
The date has been changed twice by law: from 1 July 2025 to 1 July 2026 for most taxpayers, and then to 1 July 2027. A third change, to October 2028, has been announced but is not in the BOE yet.
No. The technical requirements are kept and the legal date has not changed yet.
Related: Verifactu entry into force / Is electronic invoicing mandatory / Verifactu penalties
