Spain B2B E-Invoicing: Key Dates and VERI*FACTU Delay

On October 2, 2026, Spain’s Ministry of Finance issued an order completing the regulatory framework for mandatory B2B e-invoicing established by Royal Decree 238/2026. The order was published on October 5 and took effect on October 6, 2026. It sets out the technical and operational requirements for the public e-invoicing system managed by the State Tax Agency.

Separately, the Tax Agency has announced that it intends to postpone the outstanding compliance deadlines under the VERI*FACTU regulations until October 2028. The postponement has been announced but still requires formal legislative approval.

Key E-Invoicing Dates

Spain’s mandatory B2B e-invoicing system will be implemented in phases. From October 6, 2027, businesses and professionals with annual turnover exceeding EUR 8 million in the preceding calendar year must issue, send, and receive e-invoices and report invoice statuses and payment information. 

From October 6, 2028, mandatory e-invoicing will extend to all other businesses and professionals covered by the rules, while legal entities and organizations below the EUR 8 million threshold must also begin reporting invoice statuses and payments.  

Finally, from October 6, 2029, these reporting obligations will apply to individuals conducting economic activities and entities under the income attribution regime with turnover not exceeding EUR 8 million.

VERI*FACTU Postponement

The delayed VERI*FACTU obligations will align with the e-invoicing rollout for businesses and professionals with turnover up to EUR 8 million. The delay is intended to avoid successive upgrades to invoicing systems in a short period and to ease alignment with future reporting requirements under the EU ViDA reform. The postponement does not relax the technical requirements. Invoicing systems must still ensure the integrity, traceability, and immutability of invoicing records.

Conclusion

The phased implementation of Spain’s B2B e-invoicing model and the parallel postponement of VERI*FACTU requirements provide businesses with a structured timeline to transition smoothly to mandatory digital reporting. By aligning compliance dates across invoicing regimes and preparing for future EU ViDA standards, the regulatory framework balances tax transparency with operational readiness for organizations of all sizes.