Verifactu timeline: every date from 2025 to 2029
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The timeline places each date in time and marks where we are today. Below it, each date with its legal basis and the simulator that tells you which ones apply to you.
Date from which producers had to offer adapted software.
Timeline end6 Oct 2029
1. Done · milestone
Adapted software on sale
29 Jul 2025
Nine months after Order HAC/1177/2024 (site calculation).
Order HAC/1177/2024, technical specifications for invoicing systems (BOE)2. In progress · 17 months
Companies: adapt the software
1 Jan 2027
Producers already had to offer adapted software. Corporate income taxpayers have until 31 December 2026.
Royal Decree 1007/2023, invoicing software regulation (BOE, consolidated text)3. Upcoming · 6 months
Self-employed and others: adapt the software
1 Jul 2027
Companies already invoice under Verifactu. The self-employed, joint ownerships and non-residents have until 30 June 2027.
Royal Decree 1007/2023, invoicing software regulation (BOE, consolidated text)4. Upcoming · 3 months
B2B e-invoicing: large businesses prepare
6 Oct 2027
Everyone invoices under Verifactu. Businesses with turnover above 8 million prepare for e-invoicing.
Royal Decree 238/2026 on mandatory B2B e-invoicing (BOE)5. Upcoming · 12 months
B2B e-invoicing: everyone else prepares
6 Oct 2028
Large businesses already issue e-invoices, accompanied by a PDF for 12 months unless the customer agrees to receive only the original format. Everyone else prepares.
Royal Decree 238/2026 on mandatory B2B e-invoicing (BOE)6. Upcoming · 12 months
Invoice status: voluntary for small self-employed
6 Oct 2029
Everyone issues e-invoices. Self-employed people up to 8 million report invoice status voluntarily until this date.
Royal Decree 238/2026 on mandatory B2B e-invoicing (BOE)
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
Verifactu dates sit in the fourth final provision of RD 1007/2023 and have changed twice. The original text set 01/07/2025 for everyone; RD 254/2025 moved them to 01/01/2026 for companies and 01/07/2026 for everyone else; and Royal Decree-law 15/2025, published in the BOE on 03/12/2025, pushed them back another year. These now apply: corporate income taxpayers must have adapted software before 01/01/2027, and the self-employed, joint ownerships, non-residents with a permanent establishment and everyone else caught before 01/07/2027. Software producers had to offer adapted versions 9 months after Order HAC/1177/2024 came into force, on 29/07/2025 by our calculation. B2B e-invoicing runs separately: RD 238/2026 counts 12 and 24 months from Order HAC/1028/2026, in force on 06/10/2026, which by our calculation gives 06/10/2027 for businesses above 8 million and 06/10/2028 for everyone else.
Verifactu dates and how they changed
| Rule | Companies | Everyone else |
|---|---|---|
| RD 1007/2023, original text | 1 July 2025 | 1 July 2025 |
| RD 254/2025 | 1 January 2026 | 1 July 2026 |
| Royal Decree-law 15/2025 (current) | before 1 January 2027 | before 1 July 2027 |
The fourth final provision of RD 1007/2023 separates two groups of users. The first is corporate income taxpayers. The second is everyone else: the self-employed under personal income tax, joint ownerships and other pass-through entities, and non-residents with a permanent establishment. RD 254/2025 had already split the two groups; Royal Decree-law 15/2025 kept the split and moved both dates back a year. For producers, the adaptation period ran from the entry into force of Order HAC/1177/2024 on 29 October 2024.
Choose your profile to see your dates, for Verifactu and for B2B e-invoicing:
Your next date
Your next date
1 July 2027
| Order HAC/1177/2024 (technical specifications) enters into force | 29 October 2024 |
| Software on sale must be adapted (9 months later) | 29 July 2025 |
| Order HAC/1028/2026: the B2B e-invoicing countdown starts | 6 October 2026 |
| Verifactu mandatory for you (system adapted before this date) | 1 July 2027 |
B2B e-invoicing dates
RD 238/2026 came into force on 20 April 2026, but its duties wait for the public solution order, Order HAC/1028/2026, in force on 6 October 2026. From then, 12 months for businesses whose turnover exceeded €8,000,000 the previous year and 24 months for everyone else. Large businesses must add a PDF to each e-invoice for 12 months, unless the customer agrees to receive only the original format. Self-employed people up to €8,000,000 report invoice status voluntarily until 6 October 2029. The public solution must be available at least 2 months before the first date, around 6 August 2027 by our calculation.
All e-invoicing dates come from our count of months from the order’s entry into force. Check your case with the mandatory e-invoicing checker and the fine for being late on Verifactu penalties.
How to use these dates
Work backwards from your own date. Ask your software provider now when the adapted version will be ready and whether it comes with its declaration of conformity. Allow time to install it, train whoever issues invoices and test a few invoices, including the QR, before the deadline. If you also fall under B2B e-invoicing, ask the same provider whether the version that meets Verifactu will also send and receive e-invoices, so that you change systems once rather than twice. If your turnover crosses the threshold one year and not the next, look at the calendar year before the date that applies to you.