{"id":3534,"date":"2026-10-16T15:55:09","date_gmt":"2026-10-16T13:55:09","guid":{"rendered":"https:\/\/tecemabogados.com\/?p=3534"},"modified":"2026-10-16T15:55:09","modified_gmt":"2026-10-16T13:55:09","slug":"verifactu-postponement-2028","status":"publish","type":"post","link":"https:\/\/tecemabogados.com\/en\/verifactu-postponement-2028\/","title":{"rendered":"Verifactu postponement to 2028: announced, but not yet in the BOE"},"content":{"rendered":"<p>On 5 October 2026, the Spanish Ministry of Finance announced the <strong>Verifactu postponement<\/strong> until October 2028, for companies as well as for self-employed workers and professionals. It&#8217;s good news if your invoicing software isn&#8217;t adapted yet, but there&#8217;s a nuance worth keeping in mind: for now it&#8217;s an announcement, not a published regulation. At Tecem Abogados we explain what is official, what still applies and how to make the most of the extra time.<\/p>\n<h2>What the Ministry of Finance announced on 5 October<\/h2>\n<p>The <a href=\"https:\/\/www.hacienda.gob.es\/sgt\/gabsehacienda\/nota-informativa-verifactu.pdf\" rel=\"dofollow noopener\" target=\"_blank\">Ministry of Finance information note<\/a> refers to a &#8220;planned modification of the deadlines&#8221; for the outstanding obligations under the Regulation on computerised invoicing systems, approved by Royal Decree 1007\/2023. In other words, Verifactu.<\/p>\n<p>The reason for the Verifactu postponement is to align two timetables that until now ran separately: Verifactu and mandatory electronic invoicing for businesses and professionals whose annual turnover does not exceed 8 million euros. The idea is that both arrive at the same time, in October 2028, so that companies make a single change to their invoicing system instead of two.<\/p>\n<h2>The Verifactu postponement is not yet in the BOE<\/h2>\n<p>This is the key point. As of 16 October 2026, the Verifactu postponement has not been published in the Bolet\u00edn Oficial del Estado (BOE), Spain&#8217;s official gazette. The consolidated text of <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-24840\" rel=\"dofollow noopener\" target=\"_blank\">Royal Decree 1007\/2023 in the BOE<\/a> still shows its last update from December 2025, the one introduced by Royal Decree-Law 15\/2025 of 2 December.<\/p>\n<p>Until the amendment is approved and published, the dates currently set by the fourth final provision of that royal decree apply:<\/p>\n<ul>\n<li><strong>Companies<\/strong> (Corporate Income Tax payers): invoicing systems adapted before 1 January 2027.<\/li>\n<li><strong>Other obliged parties<\/strong>, including self-employed workers and professionals: before 1 July 2027.<\/li>\n<\/ul>\n<p>These are the same dates the Spanish Tax Agency still gives on its electronic office for adapting invoicing systems.<\/p>\n<h2>What doesn&#8217;t change with the Verifactu postponement<\/h2>\n<p>The timetable moves, but the destination is the same: your invoicing system will have to be adapted. The Ministry makes this clear in its note. The regulation&#8217;s requirements regarding the integrity, preservation, accessibility, legibility, traceability and unalterability of records will be maintained in terms substantially equivalent to the current ones.<\/p>\n<p>The Ministry also anticipates that, once the Verifactu postponement is approved, it will address a further amendment to bring the scope and certain technical aspects of Verifactu and electronic invoicing closer together, taking into account the future digital reporting requirements coming from the European Union. So more technical changes are likely before 2028.<\/p>\n<h2>How to make the most of the Verifactu postponement in your business in M\u00e1laga<\/h2>\n<p>The Verifactu postponement doesn&#8217;t mean forgetting about it. It means being able to do it calmly and properly. If you have a company or are self-employed in M\u00e1laga, we recommend:<\/p>\n<ul>\n<li><strong>Don&#8217;t take 2028 for granted until it appears in the BOE.<\/strong> If your plans depend on the date, work with the 2027 deadlines while the regulation remains unchanged.<\/li>\n<li><strong>Review your invoicing software.<\/strong> Ask your provider how it plans to adapt to Verifactu and electronic invoicing, now that everything suggests they will go together.<\/li>\n<li><strong>Plan a single change.<\/strong> If you are going to renew software or processes, it makes sense to do so with both obligations in mind.<\/li>\n<li><strong>Fit it into your tax calendar.<\/strong> Verifactu adds to the other <a href=\"https:\/\/tecemabogados.com\/en\/obligaciones-fiscales-malaga-2026-2\/\">tax obligations of your business<\/a>, so it&#8217;s worth reviewing it with whoever handles that side for you.<\/li>\n<\/ul>\n<p>We will keep a close eye on the progress of the Verifactu postponement and let you know when it becomes final.<\/p>\n<div style=\"text-align:center;margin:40px 0\">\n<a href=\"https:\/\/tecemabogados.com\/en\/contact\/\" style=\"display:inline-block;background:#123a5c;color:#ffffff;padding:14px 32px;border-radius:6px;font-weight:700;text-decoration:none;margin:6px 10px\">Let us review your case \u2192<\/a><br \/>\n<a href=\"https:\/\/maps.app.goo.gl\/Non1GwXpEeYK9sqc9\" rel=\"dofollow noopener\" style=\"display:inline-block;background:#a07d52;color:#ffffff;padding:14px 32px;border-radius:6px;font-weight:700;text-decoration:none;margin:6px 10px\">How to get to our office \u2192<\/a>\n<\/div>\n<h2>Frequently asked questions<\/h2>\n<h3>What is Verifactu?<\/h3>\n<p>It&#8217;s the name given to Spain&#8217;s Regulation on computerised invoicing systems and its &#8220;verifiable invoice issuing system&#8221;. It sets the requirements that the software used by companies, self-employed workers and professionals to issue invoices must meet, to ensure records cannot be altered.<\/p>\n<h3>When will the new October 2028 date become final?<\/h3>\n<p>When the amendment to Royal Decree 1007\/2023 is approved and published in the BOE. Until then, the announcement of the Verifactu postponement sets the direction, but it doesn&#8217;t change the 2027 legal deadlines.<\/p>\n<h3>Does it affect companies and self-employed workers in the same way?<\/h3>\n<p>Yes. The announced Verifactu postponement refers to the outstanding obligations of businesses and professionals in general, so the new expected date would be the same for companies and for the self-employed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Ministry of Finance announced on 5 October the Verifactu postponement until October 2028, but it is not yet in the BOE. Which dates still apply and how to use the extra time.<\/p>\n","protected":false},"author":0,"featured_media":3532,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","rank_math_title":"Verifactu postponement to 2028: official vs pending","rank_math_description":"The Verifactu postponement to October 2028 is not yet in the BOE. We explain which dates still apply and how to prepare your invoicing calmly.","rank_math_canonical_url":"","rank_math_focus_keyword":"Verifactu postponement"},"categories":[59],"tags":[84,149,294,84,296,295,149,215],"class_list":["post-3534","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-freelancers","tag-companies","tag-factura-electronica","tag-ministerio-de-hacienda","tag-real-decreto-1007-2023","tag-verifactu"],"acf":[],"_links":{"self":[{"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/posts\/3534","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/comments?post=3534"}],"version-history":[{"count":1,"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/posts\/3534\/revisions"}],"predecessor-version":[{"id":3535,"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/posts\/3534\/revisions\/3535"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/media\/3532"}],"wp:attachment":[{"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/media?parent=3534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/categories?post=3534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tecemabogados.com\/en\/wp-json\/wp\/v2\/tags?post=3534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}