The news
Spain's Ministry of Finance published Order HAC/1028/2026 in the Official State Gazette (BOE) on 5 October 2026. The order sets the technical rules for the country's free public e-invoicing platform. It took effect on 6 October, and that date started the countdown to mandatory electronic invoices between businesses and professionals.
Under Royal Decree 238/2026, businesses and professionals whose turnover was above €8 million in the previous calendar year must issue e-invoices to other businesses 12 months later, in October 2027. Everyone else follows 24 months later, in October 2028. Invoices on the public platform use the European EN 16931 data model in UBL format, and businesses will also report the status of each invoice, including when it is paid.
The same day, the ministry said in a note that it plans to move the pending Verifactu obligations to October 2028, so that smaller businesses face both changes at once. Verifactu requires billing software to keep a tamper-proof record of every invoice that can be sent to the tax agency. Until a new rule appears in the BOE, the dates in force stay at 1 January 2027 for companies that pay corporate tax and 1 July 2027 for everyone else.
The public platform is free and aimed at small businesses and professionals. It must be available at least two months before the first deadline, and it can be used to issue invoices through an online form, receive copies and report payments.
What it means for you
- If your turnover was above €8 million, your invoicing system has about a year to send structured e-invoices to business customers.
- Smaller businesses and freelancers have until October 2028, and if the ministry's plan goes ahead, Verifactu will arrive in the same month.
- The 2027 Verifactu dates remain law until the change is published, so work on your billing software should not stop.
- Your accounting or ERP system will have to receive e-invoices from suppliers and record when each one is paid.
What to do now
- Check whether your turnover in the previous calendar year was above €8 million, since that sets your deadline.
- Ask your billing or ERP provider when it will support EN 16931 e-invoices and Verifactu records.
- Decide whether you will use a private e-invoicing platform or the free public one.
- Keep your Verifactu work on the 2027 plan until the new date appears in the BOE.
How Didset can help
We can connect the ERP or billing system you use to Spain's e-invoicing platforms and adapt it to the Verifactu rules.
Talk to us about it
