Spain’s Ministry of Finance announced on October 5, 2026, that it plans to move pending obligations under Real Decreto 1007/2023 to October 2028. The notice presents a proposed timetable change, not an amendment to the regulation.
Spain proposes moving pending RRSIF obligations to October 2028
Real Decreto 1007/2023 sets requirements for invoicing computer systems, a framework commonly referred to as the RRSIF. The Ministry says the proposed October 2028 target is intended to align its timetable with mandatory B2B e-invoicing for businesses and professionals with annual turnover of €8 million or less.
Under the Ministry’s plan, the system’s technical safeguards—including integrity, preservation, accessibility, legibility, traceability and immutability—would remain substantially equivalent.
RRSIF and B2B e-invoicing cover different things
The RRSIF governs how invoicing systems generate and protect billing records. B2B e-invoicing covers the electronic issuance, transmission and receipt of invoices between businesses and professionals. Spain’s Real Decreto 238/2026 establishes a separate framework, with compliance periods of 12 and 24 months that begin when a separate ministerial order enters into force.
How VERIFACTU and NO VERIFACTU differ
VERIFACTU is one compliance mode within the RRSIF, not the name of the entire regulation. In this mode, generated billing records are sent to the Spanish Tax Agency (AEAT) immediately after they are created. Under AEAT guidance, NO VERIFACTU does not require that immediate transmission and has additional safeguards, including signed records and an event log.
The AEAT also lists taxpayers who invoice exclusively by hand among those outside the RRSIF’s scope.
