On 5 October 2026 AEDAF (Studies Office) told its members that the Forum of Tax Professionals’ Associations and Colleges treats as planned a postponement of the outstanding obligations under Royal Decree 1007/2023 (invoicing software systems, VERI*FACTU) until October 2028.
This is not in the Official Gazette. It is an AEDAF briefing. Until a legal text is published, the current calendar still applies.
planned date
per AEDAF, 5 Oct 2026
SMEs and the self-employed
aligned with e-invoicing
no statute yet
the current calendar does not change
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.
According to AEDAF, this comes from talks by its Board and the Indirect Tax Experts Group with the Spanish Tax Agency, and from its Electronic Invoicing–Verifactu–SII–ViDA roadmap.
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.