Verifactu and mandatory e-invoicing in Spain: 2027-2028 dates and what your website or online store must do
By José Marcos
If you run a business in Spain, you will hear about Verifactu and about mandatory e-invoicing, often as if they were the same thing. They are not: each has its own rules, dates and impact on your online store, your POS and your invoicing software.
Verifactu and e-invoicing are two separate obligations in Spain. Verifactu covers the software you invoice with, including your online store and POS: from 1 January 2027 for companies paying corporate tax and from 1 July 2027 for everyone else, including the self-employed. B2B e-invoicing starts on 6 October 2027 for businesses above €8 million and on 6 October 2028 for the rest.
This is not tax advice
We explain what the Spanish Official Gazette (BOE) and the Tax Agency (AEAT) say and what it means for your website and tools. How it applies to your activity, VAT scheme or legal form must be confirmed by your gestoría or tax adviser in Spain.
Quick summary
- ▸Two different obligations. Verifactu is about the software that issues your invoices; e-invoicing is about invoices between businesses.
- ▸Verifactu: 1 January 2027 for corporate taxpayers and 1 July 2027 for everyone else, including autónomos (self-employed).
- ▸On 5 October 2026 the Ministry of Finance announced it plans to postpone Verifactu to October 2028. As of 28 October 2026 this is not in the BOE, so the 2027 dates still apply.
- ▸B2B e-invoicing: 6 October 2027 above €8 million in turnover and 6 October 2028 for everyone else.
- ▸Your online store and POS count as invoicing systems if they issue invoices or receipts. A website that sells nothing does not need to change for Verifactu.
What is the difference between Verifactu and e-invoicing?
Verifactu is the popular name of Spain's regulation on invoicing software. It does not change who you invoice or how you send the invoice: it changes the program that creates it, which must keep a chained record of every invoice and print a QR code on it. Mandatory e-invoicing changes the format of invoices between businesses and professionals: instead of paper or a PDF, they become a structured file exchanged through a platform.
| Verifactu | B2B e-invoicing | |
|---|---|---|
| What it regulates | The software you invoice with: each invoice leaves a record chained to the previous one, so it cannot be altered without a trace | The format of invoices between businesses: they must be issued and received as structured electronic files, and their payment status reported |
| Legal basis | Royal Decree 1007/2023 (invoicing software regulation) | Law 18/2022 (Crea y Crece), Royal Decree 238/2026 and Order HAC/1028/2026 |
| Which invoices | Every invoice issued with software, including receipts and sales to consumers | Invoices between businesses and professionals |
| What you see on the invoice | A QR code the customer can use to send invoice data to the Tax Agency | A structured file sent through an exchange platform or the Tax Agency's public solution, not a PDF by email |
| From when | 1/1/2027 (corporate taxpayers) and 1/7/2027 (others). Postponement to October 2028 announced, not yet published | 6/10/2027 (above €8 million) and 6/10/2028 (others) |
What is the official 2027-2029 calendar?
These dates were checked on 28 October 2026 in the BOE and on the Tax Agency's website (dates in day/month/year):
| Date | What starts | Who | Source |
|---|---|---|---|
| 6/10/2026 | Order HAC/1028/2026 enters into force and the e-invoicing deadlines start counting | — | BOE of 05/10/2026 and AEAT |
| 1/1/2027 | Verifactu: compliant invoicing software | Corporate income taxpayers | RD 1007/2023, as amended by RDL 15/2025 (BOE) |
| 1/7/2027 | Verifactu: compliant invoicing software | Everyone else, including the self-employed | RD 1007/2023 (BOE) and AEAT |
| 6/10/2027 | E-invoicing: issue and receive, and report invoice and payment status. For 12 months, with a readable PDF for other businesses | Turnover above €8 million in the previous year | AEAT implementation calendar |
| October 2028 (announced) | Verifactu: planned postponement of pending obligations | Everyone not yet obliged | Ministry of Finance note of 05/10/2026. Not yet in the BOE |
| 6/10/2028 | E-invoicing: issue and receive. Report payment status if you are a company or entity | All other businesses and professionals | AEAT implementation calendar |
| 6/10/2029 | E-invoicing: report invoice and payment status | Self-employed individuals and entities under the attribution-of-income regime | AEAT implementation calendar |
About the Verifactu postponement: on 5 October 2026 the Ministry of Finance published a note saying it plans to delay the pending obligations until October 2028, to align them with e-invoicing for businesses below €8 million. As of 28 October 2026, the consolidated text of Royal Decree 1007/2023 in the BOE still shows 1 January and 1 July 2027. Plan with those dates; we will update this article when the change is published.
Does it apply to me? Six questions
- 1.Is your tax address in the Basque Country or Navarre? Verifactu does not apply: those regions have their own systems (TicketBAI in the Basque Country). Ask your adviser about e-invoicing.
- 2.Are you in SII (Immediate Supply of Information)? Verifactu does not apply either: the Tax Agency treats SII as an exclusive regime.
- 3.Do you issue invoices or receipts with any software (invoicing software, your online store, a POS or a cash register)? Then Verifactu applies: 1 January 2027 for companies and 1 July 2027 for the self-employed. If you invoice entirely by hand, with no software, it does not.
- 4.Do you have business customers? You will have to send them e-invoices: from 6 October 2027 above €8 million, from 6 October 2028 otherwise.
- 5.Do you buy from businesses? Almost everyone does: you will also have to receive their invoices electronically on the same dates, even if your store only sells to consumers.
- 6.Are you self-employed (an individual)? Reporting the payment status of your invoices comes later: 6 October 2029.
If you are setting up in Spain, see how to register as self-employed and self-employed social security in 2026.
What does your online store (WooCommerce, Shopify) or POS need to do?
The Tax Agency is clear on one point: it makes no difference whether you sell in a shop or online. If software issues your invoices or receipts, that software must comply. What changes is where that software sits:
| Where you invoice | What to check |
|---|---|
| WooCommerce | Invoices or receipts usually come from a plugin or from a program connected to the store. That plugin or program is your invoicing system: ask the provider for its declaration of conformity (declaración responsable) and check that it adds the QR code to the invoices customers download. |
| Shopify | For Spain, invoices usually come from an invoicing app or your management software. Ask the provider whether it is adapted to Verifactu and whether it will issue e-invoices to business customers. If not, connect the store to software that is. |
| POS or cash register | If it issues receipts (simplified invoices), the Tax Agency treats it as an invoicing system. If you sell in store and online, make sure both channels end up in compliant systems with controlled numbering. |
| Invoicing software or ERP | Ask for the declaration of conformity, which must be shown in writing inside the program. Also ask how it will send and receive e-invoices: through a private exchange platform or the Tax Agency's public solution. |
| Website without sales | If your website only provides information or collects enquiries and does not issue invoices, Verifactu asks nothing of it. The change is in the software you invoice with afterwards. |
If you sell in store and online, the tricky part is keeping both channels in one controlled system: see how to connect your POS to your online store. If you are still choosing a platform, ask about invoicing before you decide: we compare them in WooCommerce vs Shopify.
What can you do now, without waiting for the deadline?
- 1.List everything that issues invoices or receipts: invoicing software, your online store and its plugins or apps, POS, cash register and any spreadsheet with macros.
- 2.Ask each provider for the declaration of conformity with the Verifactu regulation, and for the date you will get the compliant version.
- 3.Choose the mode with your adviser: VERI*FACTU (the software sends each record to the Tax Agency when invoicing) or non-VERI*FACTU (it keeps the records with the regulation’s safeguards without sending them).
- 4.Review your online store: it should ask for and store the tax ID (NIF) and billing details of business customers, and its invoices should carry the QR code.
- 5.Plan e-invoicing with your provider: how you will issue and receive B2B invoices before 6 October 2028 (or 2027 above €8 million).
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I want my online storeWhich mistakes and myths about Verifactu keep coming up?
- ▸“Verifactu forces me to issue e-invoices.” No. Verifactu regulates your invoicing software and its records. B2B e-invoicing is a separate obligation with its own rules and dates.
- ▸“Verifactu has already been postponed to 2028.” So far it is an announcement from 5 October 2026. Until it is published in the BOE, the legal dates are those of 2027.
- ▸“I only sell to consumers, so none of this affects me.” Verifactu covers receipts and online sales, and you will have to receive your suppliers’ invoices electronically.
- ▸“With Verifactu the Tax Agency receives all my invoices.” Only in VERI*FACTU mode, where the software sends each record. In the other mode the records stay in your system.
- ▸“A PDF sent by email is already an e-invoice.” The mandatory e-invoice is a structured file sent through a platform or the public solution. Large businesses will add a readable PDF only during the first 12 months.
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Request the free auditFrequently asked questions
Is Verifactu the same as e-invoicing?
Has Verifactu been postponed to 2028?
Does Verifactu apply if my online store only sells to consumers?
Can I keep invoicing with Excel or Word?
Does the Tax Agency offer a free tool?
Sources
- Spanish Tax Agency (AEAT): e-invoicing implementation calendar (updated 13/10/2026; accessed 28/10/2026). https://sede.agenciatributaria.gob.es/Sede/eu_es/iva/factura-electronica/calendario-implantacion.html
- BOE: Order HAC/1028/2026 of 2 October on the public e-invoicing solution (BOE of 05/10/2026, in force 06/10/2026). https://www.boe.es/buscar/act.php?id=BOE-A-2026-20587
- AEAT: mandatory e-invoicing, Royal Decree 238/2026 (BOE of 31/03/2026). https://sede.agenciatributaria.gob.es/Sede/todas-noticias/2026/marzo/31/facturacion-electronica-obligatoria.html
- BOE: Law 18/2022 on business creation and growth. https://www.boe.es/buscar/act.php?id=BOE-A-2022-15818
- BOE: Royal Decree 1007/2023, consolidated text (fourth final provision, as amended by Royal Decree-law 15/2025; accessed 28/10/2026). https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840
- AEAT: VERI*FACTU FAQ, scope (updated 21/10/2026). https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes/cuestiones-generales-ambitos-aplicacion.html
- AEAT: VERI*FACTU in the business activities manual. https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/folleto-actividades-economicas/5-impuesto-sobre-valor-anadido/5_12-veri-factu.html
- Spanish Ministry of Finance: information note of 05/10/2026 on the planned change to VERI*FACTU deadlines. https://www.hacienda.gob.es/sgt/gabsehacienda/nota-informativa-verifactu.pdf
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