The aim is to coordinate this system with the introduction of mandatory electronic invoicing for businesses and professionals and prevent them from having to implement both changes separately.
MORE TIME FOR BUSINESSES AND THE SELF-EMPLOYED
The current timetable requires corporate income taxpayers to have their systems adapted before January 1, 2027. For other parties subject to the rules, including many self-employed workers, the deadline is July 1, 2027.
The Treasury proposes moving the outstanding obligations to October 2028. If the change goes ahead, businesses and professionals will have more time to prepare their billing software and processes.
The delay will not mean the requirements disappear. The Treasury plans to maintain, in substantially equivalent terms, the conditions designed to ensure the integrity, preservation, accessibility, readability, traceability and immutability of billing records. Regulatory and technical adjustments are also envisaged to coordinate these systems with electronic invoicing and future European digital reporting requirements.
THE DELAY UNTIL 2028 HAS NOT YET BEEN APPROVED
The new timetable is not yet final. The extension until October 2028 is currently a Treasury proposal and requires the corresponding regulatory amendment and its official publication in the Official State Gazette (BOE).
Until that happens, the 2027 deadlines remain in force. Verifactu had already been postponed once, when the dates initially planned for 2026 were moved to January 1, 2027, for corporate income taxpayers, and July 1, 2027, for other businesses and self-employed workers.
