The October 5, 2026 the Ministry of Finance published an informative note confirming the planned postponement of the pending obligations of the Royal Decree 1007/2023 (billing computer systems, VERI*FACTU) until October 2028, to align them with the electronic invoice for SMEs and self-employed individuals whose annual billing does not exceed 8 million euros.
It is not BOE yet. It is an informative note from Finance. Until the regulation is published, the current calendar remains in effect.
expected date
Finance note, Oct 5, 2026
SMEs and the self-employed
aligned with e-invoicing
no statute yet
the current calendar does not change
Informative note from Finance
The Ministry of Finance published this note on October 5, 2026. Source: PDF at hacienda.gob.es · Ministry of Finance website.
What they want to align
The aim is the closest possible legal and technical convergence between e-invoicing and the invoicing software rules (VERI*FACTU). For SMEs and the self-employed, both calendars would meet in October 2028, when B2B e-invoicing becomes mandatory for those whose annual turnover does not exceed €8 million.
The postponement would cover the outstanding obligations of RD 1007/2023. It does not rewrite the regulation: it delays it so there are not two separate calendars.
What would not change
Once that calendar alignment is approved, AEDAF flags a second step: adjusting the scope and some technical points to the future ViDA digital-reporting requirements. Integrity, conservation, accessibility, legibility, traceability and inalterability under RD 1007/2023 would remain. The other technical guarantees of the system would stay substantially equivalent.
At Contaldia the Odoo Verifactu module is already running. If a Gazette text appears, we will update the calendar and let you know. Write to info@contaldia.com · 931 94 94 80.