# When does VeriFactu start? Key dates in Spain

URL: https://melso.ai/en/blog/when-does-verifactu-start-spain
Published: 2026-10-12 · Updated: 2026-10-12

When VeriFactu becomes mandatory: the date in force (1 July 2027 for the self-employed, 1 January 2027 for companies), the delay announced to October 2028 and a dated plan.

## When does VeriFactu start? The short answer

When does VeriFactu start? Under the rules in force on 12 October 2026, it becomes mandatory on 1 July 2027 for autónomos (the self-employed) and on 1 January 2027 for companies. That is the date the BOE, Spain's official gazette, sets today, and the one you should plan around.

The catch: on 5 October 2026 Hacienda (the Spanish Ministry of Finance) announced in an information note that it will postpone those obligations until October 2028, but that delay has not yet been published in the BOE. That is why you see different dates everywhere (2025, 2026, 2027 and 2028): some were legal deadlines and others are announcements. Here you will find the rule behind each date, what is confirmed and a plan with the days counted. If you want to understand the system first, start with [what VeriFactu is](/blog/que-es-verifactu); if you would rather not issue the invoices yourself, see [Melso invoicing](/en/facturas).

> [!RESUMEN]
> - The legal date in force for the self-employed is 1 July 2027; for companies, 1 January 2027 (Royal Decree-law 15/2025).
> - The postponement to October 2028 is a Hacienda announcement dated 5 October 2026: as of 12 October 2026 no rule in the BOE puts it into effect.
> - VeriFactu has already been delayed twice by law: from July 2025 to 2026 and from 2026 to 2027.
> - B2B e-invoicing is a separate obligation: 6 October 2028 for almost all autónomos.
> - The sensible move is to have your software adapted before 1 July 2027 and treat 2028 as likely extra time, not a sure thing.

## The VeriFactu dates that apply today

The date is set by the fourth final provision of [Royal Decree 1007/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840), the Regulation on invoicing software systems. Its consolidated text in the BOE (last update published on 3 December 2025, checked on 12 October 2026) says this:

| Who | What they must do | Deadline in force |
| --- | --- | --- |
| Companies (Corporate Income Tax payers) | Have their invoicing systems adapted | Before 1 January 2027 |
| Autónomos and everyone else required (personal income tax (IRPF) payers, non-residents with a permanent establishment, comunidades de bienes and other income-attribution entities) | Have their systems up and running | Before 1 July 2027 |
| Software makers and resellers | Offer adapted programs | General deadline: 9 months from the technical order, 29 July 2025 |
| AEAT | Have the record-receiving service open | 9 months from the technical order: 29 July 2025 |

The AEAT, Spain's tax agency, confirms this in its [note on the extended adaptation period](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/nota-informativa-ampliacion-plazo-adaptacion-facturacion.html): companies before 1 January 2027 and everyone else required before 1 July 2027.

The deadlines in the last two rows have already passed. [Order HAC/1177/2024](https://www.boe.es/buscar/act.php?id=BOE-A-2024-22138), with the technical specifications, came into force on 29 October 2024; nine months later, on 29 July 2025, the general deadline expired. The exception, under [Royal Decree-law 15/2025](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-24446): programs sold with multi-year maintenance contracts are adapted to their users' dates. And according to the [AEAT's FAQs for developers](https://sede.agenciatributaria.gob.es/static_files/AEAT_Desarrolladores/EEDD/IVA/VERI-FACTU/FAQs-Desarrolladores.pdf), the record-receiving service has been in production since 23 April 2025: you can already invoice with an adapted system even if you are not yet required to.

One clarification: "coming into force" and "becoming mandatory" are not the same thing. The regulation came into force the day after it was published, in December 2023. What keeps moving is the date by which each taxpayer must have their software adapted, which is what almost everyone is really asking about.

![Dates in force: companies before 1 January 2027 and the self-employed before 1 July 2027. E-invoicing on 6 October 2027 for businesses over €8 million and on 6 October 2028 for everyone else. Hacienda announces VeriFactu for October 2028, with no rule published.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/verifactu-entrada-en-vigor/1-timeline-a441b647db.png?w=1600&h=938&m=1&mw=1080&mh=2586 "Source: Royal Decree 1007/2023, Royal Decree 238/2026 and Hacienda's note of 5 October 2026.")

## Timeline: how many times VeriFactu has been delayed

The history of the VeriFactu delays explains the conflicting information out there. Keep the changes made by a rule published in the BOE separate from the announcement that still has no rule behind it.

| When | Document | Date for companies | Date for the self-employed | Status on 12 October 2026 |
| --- | --- | --- | --- | --- |
| December 2023 | [Royal Decree 1007/2023 (original text)](https://www.boe.es/buscar/doc.php?id=BOE-A-2023-24840) | 1 July 2025 | 1 July 2025 | Replaced before it applied |
| April 2025 | [Royal Decree 254/2025](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-6600) | 1 January 2026 | 1 July 2026 | Replaced before it applied |
| December 2025 | [Royal Decree-law 15/2025](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-24446) | 1 January 2027 | 1 July 2027 | **In force** |
| October 2026 | [Hacienda information note](https://www.hacienda.gob.es/sgt/gabsehacienda/nota-informativa-verifactu.pdf) (not a rule) | October 2028 | October 2028 | Announced, no rule published |

### First delay: from 2025 to 2026

The original text of Royal Decree 1007/2023, published in the BOE on 6 December 2023, set a single date for everyone: before 1 July 2025. Royal Decree 254/2025, published on 2 April 2025, split companies (1 January 2026) from everyone else (1 July 2026) for the first time. Plenty of articles and sales emails still quote these dates, which no longer apply.

### Second delay: VeriFactu pushed back to 2027

Royal Decree-law 15/2025 of 2 December, published in the BOE on 3 December 2025, rewrote the fourth final provision and moved both dates back a year. It arrived before 1 January 2026, so the 2026 dates were never enforceable. A royal decree-law must go through Congress within the following 30 days ([article 86.2 of the Constitution](https://www.boe.es/buscar/act.php?id=BOE-A-1978-31229#a86)): this one was validated on 11 December 2025 and the decision appeared in the [BOE of 16 December 2025](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-25695). That is why 2027 is the firm VeriFactu date today.

### Third delay: the October 2028 announcement

On 5 October 2026, the Ministry of Finance published an [information note](https://www.hacienda.gob.es/sgt/gabsehacienda/nota-informativa-verifactu.pdf) announcing the postponement. It is not a rule, and it should not be confused with Order HAC/1028/2026, published in the BOE that same day on e-invoicing. The note says the ministry will proceed "to postpone the obligations of Royal Decree 1007/2023 of 5 December that have yet to apply until October 2028, so that they coincide with mandatory e-invoicing for businesses and professionals whose annual turnover does not exceed €8 million".

It adds two things:

- **A second amendment will follow** to bring the scope and some technical aspects closer to the future European digital reporting requirements, known as ViDA (VAT in the Digital Age).
- **The core requirements stay**: records will remain complete, preserved, accessible, legible, traceable and unalterable "in substantially equivalent terms". The technical details may change.

## What is still needed for the 2028 delay to be official

A ministry announcement does not change a date set in a royal decree. It takes another rule that amends the fourth final provision and is published in the BOE, as happened with the two previous delays (one by royal decree and the other by royal decree-law).

| Question | Answer as of 12 October 2026 |
| --- | --- |
| What date is in the BOE? | 1 January 2027 (companies) and 1 July 2027 (everyone else) |
| Has a postponement been announced? | Yes, until October 2028, in Hacienda's note of 5 October 2026 |
| Has the rule putting it into effect been published? | No. The consolidated text of Royal Decree 1007/2023 shows no change from 2026 |
| Which exact day in October 2028? | Pending. The note only says "October 2028" |
| Does it affect companies and the self-employed equally? | The note talks about "the outstanding obligations" without separating groups. This will need confirming in the rule |
| Do the technical requirements change? | A later amendment for ViDA is announced, with "substantially equivalent" safeguards |

> [!IMPORTANTE]
> A press note does not amend a royal decree. Until the BOE publishes the rule, the enforceable date for the self-employed is 1 July 2027, and from that day the penalty in article 201 bis of the General Tax Law could be applied.

Plan around 1 July 2027 and treat October 2028 as likely extra time. If the BOE publishes the rule, the extra time will be real and whatever you have prepared will give you a head start, although you may need to update your software for the ViDA amendment.

## VeriFactu and e-invoicing: two separate obligations arriving together

The postponement makes sense once you look at the timetable for mandatory e-invoicing between businesses and professionals, which comes from Law 18/2022 (the Crea y Crece Law) and [Royal Decree 238/2026 of 25 March](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7295). Its deadlines run from [Order HAC/1028/2026](https://www.boe.es/buscar/doc.php?id=BOE-A-2026-20587), published in the BOE on 5 October 2026, which comes into force "the day after its publication", 6 October. The [AEAT](https://sede.agenciatributaria.gob.es/Sede/todas-noticias/2026/octubre/7/solucion-publica-facturacion-electronica.html) sums it up like this:

| Who | E-invoicing obligation | Date |
| --- | --- | --- |
| Businesses and professionals with a business volume over €8 million in the previous year | Issue, send and receive e-invoices | 6 October 2027 |
| All other businesses and professionals (almost all autónomos) | Issue, send and receive e-invoices | 6 October 2028 |
| Individuals and income-attribution entities with a business volume of €8 million or less | Report invoice and payment status (until then, voluntary) | 6 October 2029 |

The last row comes from the third transitional provision of Royal Decree 238/2026: twelve months after the general date for all other businesses and professionals.

If the postponement is confirmed, most autónomos will face both obligations at once in October 2028. One is having an invoicing system that complies with the regulation, in [VERI\*FACTU or NO VERI\*FACTU mode](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes/sistemas-verifactu.html), which records every invoice so it cannot be altered. The other is issuing invoices in a structured electronic format to businesses and professionals with a registered office, establishment or address in Spain, except simplified invoices that are not qualified ([articles 3 and 4 of Royal Decree 238/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7295#a3)). It makes sense to prepare for both with the same tool; the details are in [mandatory e-invoicing in Spain](/en/blog/mandatory-e-invoicing-spain).

![VeriFactu requires software that records every invoice so it cannot be altered, with 1 July 2027 in force for the self-employed and October 2028 announced. B2B e-invoicing requires issuing, sending and receiving structured invoices from 6 October 2028 for almost all autónomos.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/verifactu-entrada-en-vigor/2-compare-79f894baec.png?w=1600&h=1396&m=1&mw=1080&mh=2556 "Source: Royal Decree 1007/2023, Royal Decree 238/2026 and Hacienda's note of 5 October 2026.")

## Who each date applies to

The date only matters if VeriFactu applies to you. According to the [AEAT's FAQs](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes/cuestiones-generales-ambitos-aplicacion.html), it applies if you meet all four of these conditions:

1. You use some software to issue invoices, even for just part of your business.
2. You are not on the Immediate Supply of Information system (SII), the near real-time VAT ledger system used by large businesses.
3. You are not taxed under the foral rules of the Basque Country or Navarre, which have their own regime (TicketBAI in the Basque territories).
4. The AEAT has not granted you an exemption.

Nor does it apply to entities fully exempt from Corporate Income Tax under article 9.1 of that law; partially exempt entities are covered for the transactions that generate taxable, non-exempt income ([article 3 of Royal Decree 1007/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840#a3)).

If you write your invoices by hand or with a Word or Excel template you only use to type, print and save them, the AEAT makes clear that this is not an invoicing software system. If your Excel has macros that generate the register of issued invoices or prepare your quarterly returns, it is. The breakdown by profile is in [VeriFactu for the self-employed](/blog/verifactu-autonomos).

![If you invoice by hand or with a template that only types and prints, it does not apply to you. If you use software but are on the SII or a foral regime, are an entity fully exempt from Corporate Income Tax or the AEAT has granted you an exemption, it does not apply either. If you pay Corporate Income Tax, the date in force is before 1 January 2027; if not, before 1 July 2027.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/verifactu-entrada-en-vigor/3-decision-3570399ca4.png?w=1600&h=1964&m=1&mw=1080&mh=3342 "Date in force on 12 October 2026. Source: AEAT and Royal Decree 1007/2023, articles 3 and 5 and fourth final provision.")

## Worked example: your plan if you are self-employed

Marta is a plumber in Zaragoza, self-employed since 2021. She pays personal income tax (IRPF) and issues about 25 invoices a month to residents' associations, businesses and private customers. She does them in an Excel with macros that number the invoices, generate the register of issued invoices and prepare her quarterly VAT. That Excel is an invoicing system, so VeriFactu applies to her.

**Step 1. How much time she has.** Today is 12 October 2026 and the date in force is "before 1 July 2027". Days are counted date to date: the start day does not count and the end day does. From 12 October 2026 to 1 January 2027 there are 81 days (19 in October, 30 in November, 31 in December and 1 January itself).

| Stretch (date to date) | Calculation | Days |
| --- | --- | --- |
| 12 October 2026 → 1 January 2027 | 19 + 30 + 31 + 1 | 81 |
| 1 January → 1 April 2027 | 31 + 28 + 31 | 90 |
| 1 April → 1 July 2027 | 30 + 31 + 30 | 91 |
| 12 October 2026 → 1 April 2027 | 81 + 90 | 171 |
| 12 October 2026 → 1 July 2027 | 81 + 90 + 91 | 262 |

| Scenario | Deadline | Days from 12 October 2026 | Invoices until then (25 a month, 30.4-day months) |
| --- | --- | --- | --- |
| Current rule | 1 July 2027 | 262 days | About 215 (262 × 25 ÷ 30.4) |
| If the postponement is published | October 2028 (day pending) | Between 720 and 750 days | Between 590 and 620 (720 × 25 ÷ 30.4 and 750 × 25 ÷ 30.4) |

![From 12 October 2026: 81 days to 1 January 2027, 90 more to 1 April and 91 days of running in to 1 July. In total, 262 days.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/verifactu-entrada-en-vigor/4-breakdown-2f997e1a9a.png?w=1600&h=864&m=1&mw=1080&mh=1464 "Illustrative example. Days counted date to date.")

**Step 2. What she risks if she misses it.** [Article 201 bis of the General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186) sets a flat fine of €50,000 per tax year for having uncertified software when it must be certified. If Marta invoices about €48,000 a year, the fine would be more than everything she invoices in a year. It only applies once the obligation is enforceable, but it is reason enough not to leave things to the last minute.

**Step 3. When she switches.** Marta picks 1 April 2027, the first day of the second quarter, 171 days from today. That way the whole second quarter comes out of a single system and her quarterly VAT return, [Form 303 (modelo 303)](/en/tramites/modelo-303), does not mix two tools. It is not a legal requirement, just a way to keep things tidy.

**Step 4. What she does each quarter.**

| Period | Action |
| --- | --- |
| October to December 2026 | Check what her Excel does and choose a tool. Ask the software maker for the declaration of conformity confirming that the version she will use complies with Royal Decree 1007/2023 |
| January to March 2027 | Set up customers and invoice series in the new tool and test a few invoices |
| 1 April 2027 | Invoice only with the adapted software. Keep the old invoices and stop the Excel from issuing new ones |
| April to June 2027 | Check that paper or PDF invoices show the QR code and that structured e-invoices include its content and the verification URL ([AEAT](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes/posibilidad-remision-informacion-factura-parte-receptor.html)). Correct with a [corrective invoice](/blog/factura-rectificativa) where needed; record errors are fixed or cancelled, never deleted |
| 1 July 2027 | Reach the deadline with 91 days of running in |

**Step 5. If October 2028 is confirmed.** The work gives her a head start, but it is not final. She will have to review what the new rule brings (including the ViDA amendment), update her software and check that she can send e-invoices to anyone acting as a business or professional in Spain: businesses and, only when acting as such, residents' associations. Private customers are not covered by that obligation, and neither are simplified invoices that are not qualified ([article 4 of Royal Decree 238/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7295#a4)).

> [!MELSO]
> If you would rather not handle the switch yourself, Melso issues your invoices with your approval from a system ready for VeriFactu and keeps them alongside the rest of your income and expenses: see [Melso invoicing](/en/facturas).

To fit these steps around your quarterly payments, check them against the [2026 tax calendar](/blog/calendario-fiscal-2026).

> [!CONSEJO]
> Switch software on the first day of a quarter (1 January, 1 April or 1 July). That way each quarterly return comes out of a single tool and you do not have to merge two invoice registers.

## Common mistakes

- **Assuming the date is 2028.** As of 12 October 2026 it is an announcement. Until the BOE publishes the rule, the legal date is 1 July 2027 for the self-employed.
- **Still using the 2026 dates.** Those came from Royal Decree 254/2025 and were replaced by Royal Decree-law 15/2025 before they applied.
- **Mixing up companies and the self-employed.** Companies currently have a date six months earlier, 1 January 2027.
- **Thinking "in force" means "mandatory".** The regulation has been in force since 2023; what is being postponed is the deadline for adapting your software.
- **Waiting until the last month.** Switching tools mid-quarter complicates your VAT and IRPF.
- **Believing VeriFactu and e-invoicing are the same thing.** They are separate obligations, although Hacienda wants them to arrive together.
- **Confusing VeriFactu with TicketBAI.** TicketBAI is the Basque territories' own system; if you are taxed there under the foral rules, VeriFactu does not apply to you.

## How Melso helps

Melso is your AI tax agent, with human professionals behind it: an online gestoría (tax and admin advisor) for the self-employed that works over WhatsApp and keeps track of your tax calendar. With [Melso invoicing](/en/facturas) you issue your invoices with your approval, and Melso sorts your income and expenses for your [quarterly taxes](/en/tramites/impuestos), such as [Form 303](/en/tramites/modelo-303), which Melso and its professionals prepare and review according to your activity and tax profile. You review and approve the exact draft in the app; with the necessary authorisation, the professional files that approved version with the AEAT, and the filing receipt is proof that it has been filed. Which returns are covered depends on your case, and Melso confirms the scope before you sign up. See the plans on [pricing](/en/pricing), [get started at melso.ai](https://melso.ai) or tap **Message us on WhatsApp** to tell us how you invoice today.

> This article is for information only and does not replace professional advice for your case. Last reviewed: 12 October 2026.

## Frequently asked questions

### When does VeriFactu become mandatory for the self-employed?

The legal date in force is 1 July 2027: autónomos must have their invoicing software adapted before that day, under Royal Decree 1007/2023 as amended by Royal Decree-law 15/2025. On 5 October 2026 Hacienda announced it will postpone the outstanding obligations until October 2028, but that change needs a rule published in the BOE, which, as of 12 October 2026, has not appeared.

### When does VeriFactu become mandatory for companies?

Businesses that pay Corporate Income Tax (Impuesto sobre Sociedades) must have their systems adapted before 1 January 2027, under the fourth final provision of Royal Decree 1007/2023. Hacienda's note of 5 October 2026 talks about postponing the outstanding obligations until October 2028 without separating the groups, so the exact date for each will have to be confirmed in the rule that gets published.

### Is the VeriFactu delay to 2028 official?

Not yet. It is a plan announced by the Ministry of Finance in an information note dated 5 October 2026. Changing the date means amending the fourth final provision of Royal Decree 1007/2023, and that requires a rule published in the BOE. As of 12 October 2026, the consolidated BOE text still sets 1 January and 1 July 2027.

### How many times has VeriFactu been delayed?

Twice by a rule published in the BOE, with a third postponement announced. The original date in Royal Decree 1007/2023 was 1 July 2025 for everyone. Royal Decree 254/2025 moved it to 2026 (1 January for companies and 1 July for everyone else) and Royal Decree-law 15/2025 moved it to 2027. In October 2026 Hacienda announced a postponement to October 2028, still pending a rule.

### Why was VeriFactu delayed to 2027?

Royal Decree-law 15/2025 of 2 December (the rule that pushed the VeriFactu dates back a year) postponed the obligation to give businesses and the self-employed more time to adapt their software. Congress validated it on 11 December 2025 and the decision was published in the BOE on 16 December. Since then the date has been 1 January 2027 for companies and 1 July 2027 for everyone else.

### Why does Hacienda want to postpone VeriFactu to October 2028?

To line it up with mandatory e-invoicing between businesses and professionals invoicing up to €8 million a year, which starts on 6 October 2028. Hacienda's note adds that a further amendment will follow to bring VeriFactu closer to the future European digital reporting requirements (ViDA), while keeping records complete and unalterable.

### Can I start using VeriFactu before the mandatory date?

Yes. The general deadline for software makers to offer adapted programs passed on 29 July 2025, nine months after Order HAC/1177/2024 came into force, and the AEAT has had the service that receives the records in production since 23 April 2025. You can invoice today with adapted software or with the AEAT's free app, even if you are not yet required to.

### Who is exempt from VeriFactu?

It does not apply to you if you do all your invoices by hand, if you are on the Immediate Supply of Information system (SII), if you are taxed under the foral rules of the Basque Country or Navarre, or if the AEAT has granted you an exemption. Nor does it apply to entities fully exempt from Corporate Income Tax (article 9.1 of that law). Using Word or Excel just to type and print invoices does not count as invoicing software.

### What is the fine for not complying with VeriFactu?

Article 201 bis of the General Tax Law (Ley General Tributaria) sets a fine of €50,000 per tax year for having uncertified invoicing software when it must be certified, or software that has been altered. It can only be applied once you are required to comply, currently 1 July 2027 for the self-employed. For the software maker it is €150,000 per tax year with sales and per type of offending program; if only the required certification is missing, €1,000 per program sold.

### Will B2B e-invoicing be mandatory for the self-employed in 2026?

No. Order HAC/1028/2026, published in the BOE on 5 October 2026, came into force on 6 October and started the clock on the deadlines in Royal Decree 238/2026: 6 October 2027 for anyone invoicing over €8 million and 6 October 2028 for everyone else, which covers almost all autónomos. VeriFactu is a separate obligation, although Hacienda wants the two to coincide.

## Sources

- [Royal Decree 1007/2023 of 5 December (Regulation on invoicing software systems), consolidated text](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840), BOE, accessed 2026-10-12
- [Royal Decree 254/2025 of 1 April (amends Royal Decree 1007/2023)](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-6600), BOE, accessed 2026-10-12
- [Royal Decree-law 15/2025 of 2 December (amends the fourth final provision of Royal Decree 1007/2023)](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-24446), BOE, accessed 2026-10-12
- [Resolution of 11 December 2025 of the Congress of Deputies: validation of Royal Decree-law 15/2025](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-25695), BOE, accessed 2026-10-12
- [Information note of 5 October 2026: planned change to the VERI*FACTU deadlines](https://www.hacienda.gob.es/sgt/gabsehacienda/nota-informativa-verifactu.pdf), Ministerio de Hacienda, accessed 2026-10-12
- [Order HAC/1177/2024 of 17 October (technical specifications for invoicing systems)](https://www.boe.es/buscar/act.php?id=BOE-A-2024-22138), BOE, accessed 2026-10-12
- [Royal Decree 238/2026 of 25 March (mandatory e-invoicing system between businesses and professionals), consolidated text](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7295), BOE, accessed 2026-10-12
- [Order HAC/1028/2026 of 2 October (public e-invoicing solution), BOE of 5 October 2026](https://www.boe.es/buscar/doc.php?id=BOE-A-2026-20587), BOE, accessed 2026-10-12
- [Law 58/2003 of 17 December, General Tax Law, article 201 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186), BOE, accessed 2026-10-12
- [SIF and VERI*FACTU FAQs: scope of application](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes/cuestiones-generales-ambitos-aplicacion.html), AEAT, accessed 2026-10-12