On 20 October 2026, the Tax Agency announced its intention to defer the obligation for self-employed and SMEs to include QR codes on all invoices until October 2028. The QR code mandate, which is linked to the Verifactu real-time invoicing system, was originally set to enter into force earlier. The postponement aims to give businesses more time to adapt their invoicing software and to synchronize the QR requirement with the broader Verifactu rollout. However, the delay is not yet formalized in the Official State Gazette (BOE), leaving a gap between the announced intention and legal certainty.
Key Takeaways
- Proposed new deadline: October 2028 for QR code inclusion on invoices.
- Alignment with Verifactu deferral: Both obligations are expected to take effect simultaneously.
- No legal effect until BOE publication: Businesses should not rely on the announcement alone; they must await the formal regulatory change.
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