The has delayed the Verifactu invoice verification system until 2028. This move aligns the implementation with mandatory electronic invoicing for businesses and professionals whose annual turnover does not exceed 8 million euros.
The aims to ensure technical convergence between electronic invoicing and computer invoicing regulations. The Verifactu system requires software to generate unalterable, traceable records for every invoice issued, stored locally or sent.
This moratorium, requested by the Spanish Association of Tax Advisors, prepares for the EU's 2030 digital information model. The Ministry will now modify technical aspects to align with the future digital reporting requirements of the .