On 20 October 2026, the Spanish Government announced its intention to postpone the mandatory inclusion of QR codes on invoices for SMEs and self-employed by one year, targeting October 2028 for enforcement. The QR code, which encodes invoice data for automatic verification by the Tax Agency, was originally slated for earlier implementation. The delay aligns with the broader Verifactu postponement but remains subject to formal regulatory approval.
Key Takeaways
- Aligned Timeline: The QR mandate delay matches the proposed Verifactu extension, aiming for a unified invoicing compliance framework.
- Automatic Generation: Certified invoicing software will generate QR codes automatically; no manual intervention is required from users.
- Uncertainty Persists: Until published in the Official State Gazette (BOE), the current legal deadlines technically remain in force; businesses should prepare for the original date as a precaution.
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