According to the AEDAF press release dated October 5, 2026, the Spanish Tax Agency, Agencia Tributaria, has announced its intention to postpone the implementation of the remaining obligations for computerized billing systems (VERI*FACTU) until October 2028.

The change would, among other things, affect companies that, according to the current schedule, are required to have adapted their systems before January 1, 2027.

The purpose is to coordinate the introduction of VERI*FACTU with mandatory electronic invoicing, so that companies and self-employed individuals do not need to make multiple adaptations to their billing software within a short period.

Important: this is currently an announced postponement. The corresponding regulatory change must still be officially published in the Spanish Official Gazette, BOE.

Until the change is published in the BOE, the current deadlines therefore apply: January 1, 2027, for affected corporate taxpayers and July 1, 2027, for others covered, including self-employed individuals (autónomos). We recommend that system adaptation planning not be changed solely based on this announcement.

Once the new rules are published, we will provide information regarding the final dates and what they entail in practice.

The information above is general and should not be considered individual legal advice.

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The information above is general and should not be regarded as individual legal or tax advice.

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DATA:

• AEDAF, press release dated October 5, 2026.