If you run a company in Spain, invoice as an autónomo, or are about to set up either, you have probably heard the word Verifactu. On 5 October 2026 the Ministry of Finance (Hacienda) announced that it intends to postpone the pending Verifactu obligations to October 2028. Here is what that means in practice.
What Verifactu is
Verifactu is the set of rules, approved by Royal Decree 1007/2023, that require invoicing software in Spain to guarantee that an invoice cannot be altered once it has been issued and that every invoicing record is kept complete and traceable. Each invoice carries a hash linking it to the previous one and a QR code, and the software can send the records to the tax agency as they are created. The stated goal is to fight tax fraud and give every business the same conditions.
What was supposed to happen
Before this announcement, the calendar was 1 January 2027 for companies subject to corporate income tax and 1 July 2027 for everyone else, including autónomos. That calendar was itself a delay: the original dates were in 2026.
What Hacienda announced on 5 October
- The pending Verifactu obligations move to October 2028.
- That date is the one planned for mandatory electronic invoicing between businesses (the “Crea y Crece” law) for companies and professionals with annual turnover under €8 million. The idea is that both systems arrive together, so a business adapts its invoicing once, not twice.
- The technical safeguards stay substantially the same: integrity, retention, accessibility, legibility, traceability and unalterability of invoicing records.
- Hacienda also wants to revise the Verifactu rules so they fit the e-invoicing system and the EU’s VAT in the Digital Age (ViDA) package, which applies from 2030.
One important caveat: this is an announced intention. The postponement still has to be formally approved, and some technical details will be reviewed afterwards. Until the rule is published, the 2027 dates remain the ones in force on paper.
What it means for you
If you already have a Spanish company or autónomo activity: nothing to do right now. Keep invoicing as you do. If you were planning to change invoicing software in the next months only because of Verifactu, you have more time to choose well.
If you are setting up a company or registering as autónomo in Spain: choose invoicing software that is already Verifactu-ready. Most of the mainstream cloud tools are, and starting on a compliant system means you will not have to migrate your records in 2028.
If you are moving to Spain on a residence route that involves invoicing — the digital nomad visa, the self-employed route, or a company you own — the same applies. Your file needs clean, continuous invoicing records anyway: for renewals, for the tax agency, and for Social Security. A compliant tool from day one makes that easier.
What stays the same regardless
The postponement does not change your tax obligations. Quarterly VAT and income-tax returns, annual accounts, and the rules on what an invoice must contain are untouched. What moves is only the date by which your invoicing software must meet the Verifactu technical standard.
How we follow this
Our partner accountants in Barcelona track the approval of the new calendar and tell our clients in advance if any step is needed. If you want help setting up a company or an autónomo activity in Spain with compliant accounting from the start, see our business management services or contact us.
Source: Ministry of Finance announcement, 5 October 2026, as reported by Spanish press and our partner accountants. This article is general information, not tax advice.
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