Order HAC/1028/2026, in force since 6 October, regulates the Tax Agency's public e-invoicing platform and sets the timetable. Companies with turnover above €8 million will have to issue and receive electronic invoices from 6 October 2027. Everyone else, including the self-employed, from 6 October 2028.
As for Verifactu, the verifiable invoicing system, the Ministry of Finance announced on 5 October that it is pushing it back to October 2028. Note that, according to the professional body of administrative agents, this postponement is still pending formal approval, so it's best not to relax completely.
In practice, anyone changing invoicing software should choose one that is already ready for both. That way you won't have to switch twice.
Sources
This is our own summary. The full story is in the linked outlets, which publish in Spanish.
