We keep a page on Spain's Verifactu deadline in E-invoice Preflight and re-checked it today against what is published.
- Enacted: Real Decreto-ley 15/2025 (BOE, 3 December 2025, validated by Congress on 11 December) moved the invoicing-software duty to 1 January 2027 for corporate-tax payers and 1 July 2027 for everyone else. Only those two dates moved, not the software makers' duties or the penalties.
- Reported, not law: one source says the Finance Ministry announced in October 2026 a new plan that could push some obligations to October 2028, in line with Spain's B2B e-invoicing duty. Another source dated late September says nothing had been published in the BOE. We found no official text for 2028.
So the page now says: plan to the enacted dates, and watch the BOE. Both claims come from secondary sources; the page keeps its "confirm with your adviser or the AEAT" line. Changing a date on a compliance page without an official text would be the worse error, so we added the report as a report.
Check an invoice file against the EN 16931 rules, free and in your browser, in E-invoice Preflight.