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VeriFactu

VeriFactu: the 2027 deadlines, the 2028 forecast and what to do in Odoo meanwhile

Today, the VeriFactu deadlines in force are those of Royal Decree-law 15/2025: companies filing Corporate Income Tax must be ready before 1 January 2027, everyone else before 1 July 2027. On 5 October 2026 the Ministry of Finance announced a forecast to delay it to October 2028, but it is a forecast. This timeline separates what is approved from what is announced and says what is worth doing in Odoo now.

FlexigoTech · Editor in charge: Víctor Gómez · Updated 3 November 2026

Key facts

Module
VeriFactu
Versions
Odoo 17, 18, 19 and 20
Checked
in the module's source code, version 20.0 · against the sources linked at the end
Reading time
3 min

The timeline

  1. 2 December 2025 Royal Decree-law 15/2025 extends the deadline to adapt invoicing systems to the regulation (RRSIF).
  2. Until 1 January 2027 Deadline for companies filing Corporate Income Tax. Until then, a test period.
  3. Until 1 July 2027 Deadline for everyone else, also with a test period until then.
  4. 5 October 2026 Ministry of Finance note: forecast to delay the pending obligations of RD 1007/2023 until October 2028, so they coincide with mandatory e-invoicing for businesses invoicing up to 8 million euros a year.
  5. 13 October 2026 The AEAT updates its VERI*FACTU page and links both the Ministry's note and the note on the RDL 15/2025 deadlines.
  6. October 2028 Expected date if the delay is approved. As of today no published rule sets it.

What is approved and what is not

The approved dates are those of RDL 15/2025. The 2028 one is a Ministry forecast. The same note announces changes to "certain technical aspects" with ViDA in mind, and says the requirements of integrity, preservation, accessibility, legibility, traceability and immutability will stay "in substantially equivalent terms". The essentials stay; some technical details may change.

VeriFactu setup wizard in Odoo
The module's setup wizard: company, NIF, modality, environment and invoice series. Odoo screenshot with demo data.

What to do in Odoo now

Having the system ready calmly costs less than doing it in the last weeks, whether in 2027 or in 2028. In order:

  1. First Audit your invoices. The free Spain Verifactu Readiness Check module reviews your posted invoices, flags those not covered by any VeriFactu software, validates customer NIFs with their check digit and gives a score from 0 to 100.
  2. Next Upload the company certificate under Configuration › Certificates and define the invoice series under Invoice Series.
  3. With the system in place Run the Setup Wizard and, if you come from another program, import the historical records so the chain is not broken.
  4. Up and running Let the checks do their work: the integrity check runs every night and the clock drift check every hour.
  5. Before the date Review the responsible declaration under Audit Trail › Responsible Declarations.
List of company certificates for VeriFactu in Odoo
The company certificates, with their expiry in plain sight: the active one and the one that has expired. Odoo screenshot with demo data and test certificates.

If the date changes again

If the 2028 forecast is approved, the test period will be longer. You can use it to send test records and see how the AEAT answers your real invoices, without the pressure of the deadline.

Invoice series configured for VeriFactu in Odoo
Invoice series, with their modality and environment (here, the AEAT test environment). Odoo screenshot with demo data.

What the test period allows

According to the AEAT note on RDL 15/2025, the time before each date is a test period: you can use a system in VERI*FACTU mode, send test records and stop doing so, and keep invoicing with other systems until the deadline. It is the moment to see how the AEAT answers your invoices with no consequences.

And one practical recommendation: run the free audit first. Whatever it finds, mistyped NIFs or uncovered invoices, gets fixed the same whatever the final date.

This page summarises official sources as of 3 November 2026. If a new rule is published, we will update it with its date and its link.

Keep reading

VeriFactu errors in Odoo: how to read what the AEAT says and what your own system stops firstHow to read VeriFactu errors in Odoo 17, 18, 19 and 20: submission states, AEAT codes, certificate, NIF and record chain, and what to do in each case.VeriFactu: myths and facts for companies that invoice with OdooCommon beliefs about VeriFactu checked against the AEAT and the system itself: fingerprint, accepted errors, cancellations, migrations, deadlines and Odoo's module.
Checked in the module's source code (version 20.0) and the linked sources

Sources