Why this news matters to SMEs, self-employed workers and technology companies
Last Monday, October 5, 2026, the Ministry of Finance issued an information note announcing the postponement until October 2028 of the entry into force of computer billing systems under the VERIFACTU scheme, regulated by Royal Decree 1007/2023. This postponement, pending regulatory formalization, has been designed to synchronize the implementation of VERIFACTU with that of the mandatory electronic invoice, making it easier for SMEs, self-employed workers and technology companies to carry out a single technological adaptation with more manageable deadlines.
Context and regulatory background
VERIFACTU (Invoice Verification) is a system implemented by the Tax Agency to guarantee the integrity, inalterability, traceability, accessibility and conservation of billing records. Its legal framework is established in Royal Decree 1007/2023 (boe.es).
Initially, the adaptation of the systems was to be carried out in a single step in 2025; That same year, through Royal Decree-Law 15/2025, the deadlines were delayed to 2027 for companies (January 1) and the rest of the obligors (July 1) (lamoncloa.gob.es).
The new announcement from the Ministry of Finance plans to transfer all pending obligations en bloc to October 2028, unifying the calendar for all affected subjects, and avoiding staggered adaptations (vfactu.com).
Keys to the postponement of Verifactu and its relationship with the electronic invoice
The announcement was made through an informative note on October 5, 2026, but it is not yet reflected in the Official State Gazette (BOE), so the 2027 dates remain in force until the rule that modifies it is published (vfactu.com).
The mandatory electronic invoice between companies (B2B) already has an official agenda: October 6, 2027 for those who invoice more than 8 million euros, and October 6, 2028 for the rest, in accordance with Order HAC/1028/2026 and Royal Decree 238/2026 (expeforma.es)).
The objective of the postponement is to achieve regulatory and technical convergence between VERIFACTU and the mandatory electronic invoice, avoiding multiple successive changes in the billing systems (vfactu.com).
Furthermore, the intention is to take into account the future European requirements derived from the ViDA (VAT in the Digital Age) directive, currently in the process of transposition in Spain (hacienda.gob.es).
Practical implications for SMEs, self-employed workers and tech companies
This postponement represents an opportunity to face technological adaptation with greater serenity. Instead of sticking to two different deadlines (2027 for VERIFACTU and 2027–2028 for e-invoicing), it is recommended to plan for a single, phased and coherent implementation.
If you already have a system adapted to VERIFACTU, it is still valid. The important thing is to verify that the submission of records is active and keep the technical documentation and the responsible declaration issued by your supplier (vfactu.com).
If you have not yet adapted, this postponement offers additional margin. However, it is advisable to start the process well in advance, since in October 2028 both requirements will coincide, and the demand for software, technical support and tax advice will increase significantly (vfactu.com).
When choosing or updating your billing software, make sure it covers both current VERIFACTU and mandatory e-invoicing requirements, and check with your provider about the schedule for updates and support through 2028.
Stay informed about when the regulatory modification will be formalized in the BOE. As long as it is not published, the current adaptation deadlines remain in force (January/July 2027 according to profile).
What should your company do now?
At this stage, it is advisable to follow these practical steps:
Check with your software provider if your current system already supports VERIFACTU and e-invoicing, and how future updates will be handled.
Evaluate if your billing tool allows modular integrations —for example, POS, stock control, reports—, where enabling VERIFACTU is another update, not a total change.
Prepare your implementation strategy: take advantage of the deadline to train the team and prepare pilot tests before the calendar closes.
Attentive to the official publication in the BOE that will validate the postponement; Until then, the 2027 deadlines remain in effect.
Conclusion
The postponement of VERIFACTU until October 2028 presents a key opportunity for SMEs, self-employed workers and technology companies: to consolidate the adaptation into a single, more efficient and less disruptive process. Take advantage of this margin to choose upgradable solutions, plan calmly and ensure you are covering both technical and regulatory requirements. Stay up to date with the formalization in the BOE and prepare your billing system for the definitive leap in 2028.
At CADT Software we accompany you in this process: learn about our adaptable, updateable solutions prepared to comply with VERIFACTU and the electronic invoice. We're here to help you make the most of this window of opportunity.
