Regulations
VERI*FACTU and mandatory e-invoicing timeline
What changes, who is affected and when. Reviewed on 26 September 2026 against official sources (BOE and Spanish Tax Agency).
Timeline
Corporate income tax payers
VERI*FACTU mandatory for companies
1 Jan 2027
Freelancers (personal income tax) and all other obligated parties
VERI*FACTU mandatory for freelancers and others
1 Jul 2027
- 20 Apr 2026In force
B2B e-invoicing regulation enters into force
Businesses and professionals (no effective obligation yet)
Royal Decree 238/2026 (Spanish Official Gazette, 31-03-2026) regulates mandatory e-invoicing between businesses and professionals, including reporting of acceptance and payment status. Its effective application is postponed until the Ministerial Order for the AEAT public solution is approved.
Source: BOE-A-2026-7295 · Real Decreto 238/2026(opens in a new tab) - PendingDate pending
Ministerial Order on the public e-invoicing solution
All businesses and professionals
In draft and public consultation since April 2026. Its entry into force starts the obligation periods: 12 months (turnover > €8M) and 24 months (everyone else).
Source: Agencia Tributaria · Facturación electrónica obligatoria(opens in a new tab) - 1 Jan 2027Date set
VERI*FACTU mandatory for companies
Corporate income tax payers
Invoicing software must comply with the Invoicing Systems Regulation (RD 1007/2023). Deadline postponed by Royal Decree-law 15/2025.
Source: BOE-A-2025-24446 · Real Decreto-ley 15/2025(opens in a new tab) - 1 Jul 2027Date set
VERI*FACTU mandatory for freelancers and others
Freelancers (personal income tax) and all other obligated parties
Same regulation, six months after companies (Royal Decree-law 15/2025).
Source: BOE-A-2025-24446 · Real Decreto-ley 15/2025(opens in a new tab) - Order + 12 monthsDate pending
Mandatory B2B e-invoicing for large companies
Companies with annual turnover above €8 million
12 months after the Ministerial Order enters into force.
Source: BOE-A-2026-7295 · Real Decreto 238/2026(opens in a new tab) - Order + 24 monthsDate pending
Mandatory B2B e-invoicing for everyone else
SMEs and freelancers
24 months after the Ministerial Order enters into force.
Source: BOE-A-2026-7295 · Real Decreto 238/2026(opens in a new tab)
Information reviewed on 26 September 2026. This is not tax advice.
FAQ about the regulations
Does VERI*FACTU affect me if I invoice with Excel or Word?
Very likely yes: the regulation applies to the software you use to issue invoices, and Excel or Word are not designed to meet its recording, integrity and traceability requirements. The usual path is moving to compliant software before 1 January 2027 (companies) or 1 July 2027 (freelancers and others). In the diagnosis we confirm your specific case and the simplest option.
BOE-A-2025-24446 · Real Decreto-ley 15/2025(opens in a new tab) · verified on 26 September 2026
Do I have to change my invoicing software?
Not necessarily. Many vendors are adapting their software; sometimes an update and proper configuration are enough. The first step is checking what your vendor has declared and how you use it. Switching only makes sense if there is no compliant version or you have outgrown it.
When will B2B e-invoicing become mandatory?
Royal Decree 238/2026 has been published (31-03-2026), but the effective obligation starts 12 months (companies with turnover above €8M) or 24 months (everyone else) after the Ministerial Order for the AEAT public solution enters into force, which is still in progress at the review date. It is a good time to prepare without rushing.
BOE-A-2026-7295 · Real Decreto 238/2026(opens in a new tab) · verified on 26 September 2026
Will your software be ready in time?
A diagnosis tells you whether your invoicing complies, what needs to change and by when.