Messi has been summoned to Gava's court No. 3 on Friday morning, one hour before his father, Jorge Horacio Messi.
A complaint lodged by a Spanish state prosecutor in June said Messi and his father tried to conceal earnings from the player's image rights. The complaint alleged the Argentina international owed 4 million euros ($5.3 million) in back taxes from 2007, 2008 and 2009.
Messi's father made a payment of more than 5 million euros ($6.6 million) on Aug. 14 to cover alleged back taxes and interest.
Messi and his father were originally ordered to appear at the court near Messi's home outside of Barcelona on Sept. 17, but the date was postponed.