The trial period does not loosen numbering
The time before the deadline is a trial period. You can stop sending test records. Invoices still need a series and sequential numbers.
What the trial period covers
It covers sending records before each taxpayer’s deadline. It does not postpone the invoicing regulation. An issued invoice still carries its number, its date, and its details even if the test record was stopped.
Numbering is not part of the trial
Do not reuse a number or open gaps on purpose. Stopping a test send does not allow a second invoice with the same number. The trial period is not a free pass to ignore the series. The autónomo guide is in VeriFactu for autónomos.
- Test records can be stopped.
- The series and the number stay sequential.
- Stopping the send does not delete invoices already issued.
Common questions
Can I stop sending records before the date?
Yes. Until the deadline it is a trial period and you can stop sending test records. Numbering of what you already issued is not reinvented.
Does stopping the sends delete the invoices?
No. It stops test records from being sent. Documents that already exist stay on the account, with their number.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.