On 5 October 2026, the Spanish Tax Administration (AEAT) announced through the Forum of Tax Associations and Professionals its decision to postpone the implementation of the Verifactu system until the mandatory electronic invoicing regime enters into force for all taxpayers in October 2028. This alignment, achieved after advocacy by the Spanish Association of Tax Advisors (AEDAF), resolves a major compliance timing conflict between the anti-fraud invoicing verification system (Verifactu) and the broader e-invoicing mandate under Law 18/2022. The decision provides businesses with a unified timeline for adapting their invoicing systems and ensures that Verifactu’s technical requirements are synchronized with the electronic invoicing standards.
Key Takeaways
- Unified Implementation Timeline: Verifactu’s mandatory use is deferred to October 2028, coinciding with the universal e-invoicing obligation, eliminating the need for separate, staggered compliance projects.
- Reduced Compliance Burden: Taxpayers and software providers can now develop integrated solutions that satisfy both Verifactu verification and electronic invoicing requirements simultaneously, lowering implementation costs and technical complexity.
- Regulatory Certainty: The AEAT’s commitment to a single deadline enhances legal certainty for businesses, allowing them to plan investments and system upgrades with confidence.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement