{"id":9043077,"date":"2026-11-04T07:00:29","date_gmt":"2026-11-04T07:00:29","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9043077"},"modified":"2026-11-02T11:46:15","modified_gmt":"2026-11-02T11:46:15","slug":"another-delay-for-verifactu","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/another-delay-for-verifactu\/","title":{"rendered":"Another Delay for VeriFactu"},"content":{"rendered":"\t\t
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Just as companies and self-employed individuals were beginning to view 2027 as the key year for VeriFactu\u2019s implementation, the Tax Agency is now proposing a new schedule change. The intention is to postpone the remaining obligations until October 2028 and align them with the rollout of electronic invoicing for a significant portion of business owners and professionals.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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The Tax Agency has announced a new change in direction. Its intention is to postpone the pending VeriFactu<\/b><\/span><\/span> obligations until October 2028, seeking to align them with the implementation of mandatory electronic invoicing for a significant portion of business owners and professionals.<\/p>

The measure aims to avoid a situation that was becoming difficult to justify: adapting software to VeriFactu now and then facing a second modification shortly thereafter to comply with electronic invoicing.<\/p>

What changes with the Tax Authority\u2019s announcement?<\/b><\/p>

Until now, the key dates for VeriFactu were January 1, 2027, for corporate income taxpayers and July 1, 2027, for all other taxpayers, including many self-employed individuals and professionals.<\/p>

The Tax Authority now proposes postponing the remaining obligations until October 2028.<\/p>

The reason is to align VeriFactu with B2B electronic invoicing. The latter already has a much more defined timeline. For companies and professionals with a transaction volume exceeding eight million euros, it will take effect on October 6, 2027, and for everyone else, on October 6, 2028.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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VeriFactu and electronic invoicing remain separate matters\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The fact that the Tax Administration wants to align the two timelines does not mean that the two obligations will become one.<\/p>

VeriFactu primarily regulates how the software used for invoicing must function. The systems must ensure the integrity, preservation, accessibility, legibility, traceability, and immutability of the records.<\/p>

B2B electronic invoicing, on the other hand, regulates the electronic issuance and exchange of invoices between businesses and professionals and will require the use of structured and interoperable formats.<\/p>

In addition, the new electronic invoicing system will include obligations that go beyond simply sending an invoice. Information regarding certain statuses\u2014such as rejection or actual payment of the invoice\u2014will need to be managed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Why was the decision made to delay VeriFactu?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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The Ministry of the Treasury\u2019s intention is to ensure that companies do not have to carry out a series of IT adaptations within a very short period.<\/p>

First VeriFactu, then electronic invoicing, and later new European requirements linked to the ViDA project would have forced companies to revise the same programs and procedures multiple times. The new strategy aims to ensure that these components fit together more seamlessly.<\/p>

This does not mean that the essential requirements of VeriFactu will disappear. The Ministry of Finance has already indicated that the guarantees regarding the integrity, traceability, and immutability of the information will be maintained in substantially equivalent terms.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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What should be done now?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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The announcement provides more leeway, but it should not be interpreted as a reason to put the matter on the back burner until 2028.<\/p>

If a company is going to switch billing software, implement an ERP system, or upgrade its current solution, it should verify that the provider is prepared for both VeriFactu and electronic invoicing.<\/p>

It\u2019s also worth reviewing current business practices. The new invoicing model is moving toward greater traceability, with less leeway to modify documents or reconstruct what happened with an invoice after the fact.<\/p>

It doesn\u2019t seem necessary to rush into an investment solely because of the previous 2027 deadlines. It is, however, advisable to assess how adaptable the current software is and what future updates are included in the contract with the provider.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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More Time, but the Change Continues\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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The planned postponement comes as a relief to many companies and professionals. It allows them to prepare for the transition more calmly and, above all, to ensure that VeriFactu and electronic invoicing do not force them to make two technological changes in quick succession.<\/p>

However, the overall direction of the reform remains unchanged. Invoicing will become increasingly digital, structured, and traceable.<\/p>

Therefore, the sensible approach during this period will be to monitor regulatory developments, review the software in use, and avoid hasty decisions until the final details of the new timeline are known.<\/p>

For more information, please consult your tax advisor.<\/p>

If you find this interesting, please share it on social media\u2014thank you!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

The Treasury has announced a new change in course. Its intention is to defer VeriFactu’s outstanding obligations until October 2028.<\/p>\n","protected":false},"author":1,"featured_media":9043063,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[873],"tags":[],"class_list":["post-9043077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"\nAnother Delay for VeriFactu - gremicat<\/title>\n<meta name=\"description\" content=\"The Treasury has announced a new change in course. 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