Verifactu postponed to October 2028: what changes for your academy?

Yes, Spain’s Treasury has announced that Verifactu will be delayed until October 2028, with a single date for companies and self-employed people. But as of today, 15 October 2026, the change has not been published in the BOE (Spain’s official gazette), so the legal dates are still the 2027 ones.

For an academy, the useful question is a different one: do you issue invoices with software, or do you mostly work with receipts? That decides how much Verifactu affects you, whether in 2027 or 2028.

What has the Treasury announced?

Verifactu is the system that requires invoicing software to record every invoice so that it cannot be changed or deleted without leaving a trace. In its Veri*factu mode, the software also sends each record to the Tax Agency.

On 5 October 2026, the Ministry of Finance published a press note saying it intends to move the pending obligations to October 2028. The aim is for Verifactu to coincide with mandatory e-invoicing for businesses and self-employed people with annual turnover of up to €8 million.

This is the calendar for an academy with less than €8 million in turnover the previous year:

The e-invoicing dates are already official. They are set by Royal Decree 238/2026 and started counting with Order HAC/1028/2026, in force since 6 October 2026. Businesses with more than €8 million in turnover the previous year start earlier, on 6 October 2027. The Verifactu dates, on the other hand, are still pending.

Is the postponement official yet?

No. The Treasury talks about a plan, and it has to become a rule published in the BOE. Until then, Royal Decree-law 15/2025 is what applies.

At least one outlet has reported that the Council of Ministers approved the postponement on 13 October. That is not the case: that day, the only Treasury royal decree-law was Royal Decree-law 30/2026, on financial support for Ceuta, and it does not touch Verifactu.

If this sounds familiar, that is normal. Verifactu was planned for July 2025, moved to 2026, then to 2027 and now points to 2028. If approved, it will be the third postponement, which is why it is wise not to make final decisions based on a press note alone.

Which academies does Verifactu affect?

It affects academies that issue invoices with software. It does not depend on whether you charge VAT, but on whether you have to issue an invoice and do it with software.

If your classes are VAT exempt, as is the case for many academies teaching families, you do not have to issue those families an invoice: a receipt or payment confirmation is enough, unless they ask for an invoice. The Tax Agency clarifies that those confirmations are not covered by Verifactu on their own. We explain it step by step in our guide to receipts, invoices and Verifactu in academies.

There are cases where you will almost certainly invoice:

• a company pays for its employees’ training;
• you sell books, materials or uniforms;
• you rent out a classroom or a space;
• a family asks you for an invoice;
• the activity does not qualify as exempt education.

If your academy is in any of these cases, the software you use for those invoices will have to comply with Verifactu when it applies to you. The same goes for a language academy as for a tutoring center.

What does not change with the postponement?

The delay only moves the date by which you, as an academy, have to use compliant software. Other pieces stay the same:

• Since 29 July 2025, software providers cannot sell invoicing programs that do not comply with the regulation.
• In Álava, Bizkaia and Gipuzkoa, TicketBAI still applies, managed by the regional tax authorities.
• The e-invoicing dates between businesses and professionals are already in the BOE and do not depend on the Verifactu postponement.

For most academies, e-invoicing will affect invoices you issue to businesses or professionals and those you receive from your suppliers. Payments from families are not covered.

What should your academy do now?

Organize your payments without rushing. This is what is worth doing this school year:

1. Ask your accountant which payments need an invoice. Tuition, enrollment fees, class packs, materials and rentals are not always treated the same way.
2. Separate items when you charge. If tuition and a book are recorded as a single payment, it is hard to know later what needs invoicing.
3. Ask your invoicing provider whether their software will comply with Verifactu and from when.
4. Keep payments organized every month, with student, item, amount, date and method. That is what helps your accountant most, with or without Verifactu.

If your payments are currently spread across Excel, Bizum and WhatsApp, that is the first thing to fix. You will find ideas in our alternatives to Excel for academies.

How does Clasbi help you reach 2028 organized?

Clasbi is management software for academies and sports centers that brings schedules, attendance, make-up classes, communications and payments together in one place. When you record a payment, it generates a digital receipt with the details your accountant will ask for, without copying anything by hand.

That receipt proves the payment, but it does not replace an invoice when you need to issue one. What you do get is to reach 2028 with payments clearly separated and a single version of what each family has paid, which is exactly what you need so that invoicing, with or without Verifactu, does not become another mess.

If you are thinking about switching tools before then, it may help to know how to switch management software without losing data and how much academy management software costs. And if you want to see it with your own center’s data, try Clasbi for free.

This article is a practical guide, not tax advice. Check your specific case with your accountant.