Así queda el calendario de Verifactu y de la factura electrónica para empresas y autónomos
Hacienda ha vuelto a prorrogar los plazos de la entrada en vigor definitiva y de Verifactu para alinearlos con los de la puesta en marcha de la factura electrónica obligatoria para empresas y autónomos. Leer
La Hacienda española ha prolongado nuevamente los plazos de implementación de la factura electrónica obligatoria para empresas y autónomos. Arcadi Espasa, from the Ministry of Finance, announced this extension on Monday, bringing it to a third time. The new deadline for companies and self-employed individuals to comply with the system for verifying invoices, Verifactu, will be October 2028.
This aligns with the mandatory entry into force of the digital invoice, which companies with annual revenues under eight million euros must implement from October 2027, while those with lower revenues have until October 2028. This extension follows previous delays, including a one-year additional extension announced by the government in December, bringing the deadline to January 1, 2026.
The extension was approved by the Asociación Española de Asesores Fiscales and the Federación Nacional de Asociaciones de Trabajadores Autónomos shortly before the original deadline expired. The alignment of the implementation calendars aims to achieve convergence in the application scope and certain technical aspects of the current regulation, considering future digital reporting requirements.
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