Verifactu for freelancers: 2027 dates and the announced delay to 2028
Certified invoicing software for autónomos: the legal date (1 July 2027), the postponement to October 2028 announced by Hacienda, and what to do now.
Verifactu is the Spanish tax agency's standard for invoicing software: each invoice gets a tamper-proof record and a QR code. Under the current text of Royal Decree 1007/2023 (as amended by Royal Decree-law 15/2025) it applies from 1 January 2027 to companies paying corporate tax and from 1 July 2027 to autónomos and other taxpayers.
The announced postponement to 2028
On 5 October 2026 the Ministry of Finance announced that it will move all the obligations that are not yet in force to October 2028, to align Verifactu with mandatory B2B e-invoicing. The exact day has not been set, and the change only takes effect once the amending regulation is published in the BOE. Until then, the legal dates above still apply. Last checked: 3 November 2026.
Does it affect you?
- If you invoice with software or an app: that software must be compliant by your date.
- Freelancers in the Basque Country and Navarre follow their own systems (TicketBAI and others).
What to do now
- Check whether your current tool already declares Verifactu compliance.
- If you plan to switch, do it at the start of a quarter to keep your records clean.
- Don't stop preparing on the strength of an announcement: until the BOE publishes the change, plan for your 2027 date.
- Keep following official updates: the date has already moved several times.
General information, not advice. Spot something outdated? Tell us.