Spain’s Ministry of Finance announces plans to postpone the pending obligations under Royal Decree 1007/2023 of December 5, 2023, which regulates invoicing computer systems (VERI*FACTU), until October 2028. The announcement, made in a press note on October 5, 2026, aligns this timeline with the mandatory B2B e-invoicing obligation for businesses and professionals with annual turnover under €8 million.
The postponement is not yet approved. Until Spain approves it, the current dates remain in force: January 1, 2027, for Corporate Income Tax taxpayers, and July 1, 2027, for other obligated taxpayers.
After approval, Spain plans a further amendment to align the scope and certain technical aspects of the rules with the future digital reporting requirements under ViDA. The Ministry states that the requirements for integrity, conservation, accessibility, legibility, traceability, and inalterability stay substantially equivalent to those in the current regulation. The same applies to the other technical guarantees of the system.
Businesses should watch for the legal text that confirms the new dates and the taxpayers in scope.
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