E-invoicing deadlines in Spain

The full official timeline, with the legal basis and source for every date.

1. 01/01/2027

   Upcoming

   Companies and other corporate income tax payers (associations too, for their taxable activity) must use VeriFactu-compliant invoicing software from 1 January 2027.

   Ask your vendor for the VeriFactu declaration of conformity (declaración responsable) for its software. The tax agency does not certify software. The finance ministry has announced a further delay to October 2028, but it is not in the BOE yet: today this is the binding date.

   Legal basis: RD 1007/2023 art. 3.1.a) y disp. final 4ª, modificado por RDL 15/2025 (convalidado el 11-12-2025)

2. 01/07/2027

   Upcoming

   The self-employed (IRPF), entities under the attribution-of-income regime and non-residents with a permanent establishment must use VeriFactu-compliant software from 1 July 2027.

   Choose software that declares VeriFactu compliance, or use the tax agency's free invoicing app if you issue few invoices. The finance ministry has announced a further delay to October 2028, but it is not in the BOE yet: today this is the binding date.

   Legal basis: RD 1007/2023 art. 3.1.b)-d) y disp. final 4ª, modificado por RDL 15/2025

3. 06/10/2027

   Upcoming

   With a turnover above 8 million euros, you must issue and receive e-invoices with business customers from 6 October 2027.

   Get your system ready to send structured invoices (UBL, EN 16931) through the tax agency's public solution or a private platform. If you do not know your turnover, we show the earlier date.

   Legal basis: Art. 2 bis Ley 56/2007; RD 238/2026 disp. final 4ª.1.a); Orden HAC/1028/2026

4. 06/10/2028

   Upcoming

   All other businesses and the self-employed must issue and receive e-invoices with business customers from 6 October 2028.

   Simplified invoices (tickets) are excluded. Choose software now that is VeriFactu-compliant and will issue B2B e-invoices, so you only switch once.

   Legal basis: Art. 2 bis Ley 56/2007; RD 238/2026 disp. final 4ª.1.b); Orden HAC/1028/2026

Take the full check (2 minutes)

Frequently asked questions

When does VeriFactu apply?

For corporate income tax payers, from 1 January 2027. For the self-employed and others, from 1 July 2027 (RDL 15/2025, convalidated). The ministry has announced a further delay to October 2028, which is not in the official gazette yet.

Can I keep invoicing in Word or Excel?

According to the tax agency, using Word or Excel only to write, print and store invoices is not an invoicing system, so VeriFactu does not apply. It does if the spreadsheet produces tax books or accounts. And the B2B e-invoice cannot be met with Word or Excel.

When will e-invoicing between businesses be mandatory?

From 6 October 2027 for businesses with turnover above 8 million euros, and from 6 October 2028 for everyone else, under Royal Decree 238/2026 and Order HAC/1028/2026.

Does the tax agency certify software?

No. Each vendor issues a declaration of conformity (declaración responsable). Ask your vendor for it. The tax agency also offers a free invoicing app for low volumes.

Does it apply in the Basque Country or Navarre?

VeriFactu does not apply under the foral regimes: TicketBAI or the Navarre system apply there. The B2B e-invoice under the Crea y Crece law applies nationwide.

What are the penalties?

Using non-compliant software can mean a fine of up to 50,000 euros per year (art. 201 bis General Tax Law).

General information, not tax advice. Ask your tax adviser about your specific case.