VeriFactu in Hospitality: Complete Guide 2025-2027
VeriFactu has been postponed to 2027, but from July 2025 only certified POS can be sold. Everything bars and restaurants need to know about the new electronic invoicing regulation.
From July 29, 2025: Only certified POS can be sold. VeriFactu mandatory in 2027.
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What is VeriFactu and why does it affect your business?
VeriFactu is the electronic invoice verification system of the Spanish Tax Agency. Although Royal Decree-Law 15/2025 has postponed its mandatory use to 2027, there are obligations already in force since 2025.
In simple terms, VeriFactu requires all billing systems (including bar and restaurant POS) to generate invoices with a unique digital fingerprint, a verifiable QR code and, in many cases, send data directly to the Tax Agency in real time.
Important: although VeriFactu use is postponed, from July 29, 2025 manufacturers cannot sell POS that do not comply with the regulation. And the 2021 Anti-Fraud Law already prohibits dual-use software (that allows hiding sales) with fines up to €50,000.
RD 1007/2023
Base regulation
100%
Certified POS from July 2025
POSTPONED TO 2027
But certified POS already mandatory for manufacturers
Key dates: postponement to 2027 but certified POS now
Royal Decree-Law 15/2025 has postponed VeriFactu to 2027, but there are obligations taking effect in 2025. We explain what changes and what doesn't.
29 Jul 2025
Certified POS mandatory
Manufacturers CANNOT sell POS that do not comply with the regulation. If you buy a new POS from this date, it MUST be adapted.
1 Ene 2027
Companies (Corporate Tax)
Companies constituted as corporations must mandatorily use a VeriFactu system from this date.
1 Jul 2027
Self-employed and SMEs (Income Tax)
Self-employed and income tax payers must have VeriFactu implemented. From here, active inspections.
Watch out! The Anti-Fraud Law is already active
The postponement of VeriFactu does NOT suspend the 2021 Anti-Fraud Law. Having dual-use software (that allows hiding sales) is already illegal and punishable with up to €50,000. If your current POS allows data manipulation, you are already at risk.
VeriFactu technical requirements
VeriFactu requires billing systems to comply with very specific technical requirements to guarantee the integrity of tax data.
Integrity and inalterability
The system must prevent modification or deletion of invoices without leaving a trace. Each record is digitally sealed.
Record chaining
Each invoice is cryptographically linked to the previous one, creating an unalterable chain similar to blockchain.
Transmission to Tax Agency
In VERI*FACTU mode, data is automatically sent to the Tax Agency in real time or near real time.
Mandatory QR code
All invoices and receipts must include a QR code with verifiable tax information.
Certified systems automatically guarantee technical compliance
Practical tip
You don't need to understand all the technical details. The important thing is to choose a POS that is certified for VeriFactu and guarantees compliance. Food&Service, for example, is fully adapted and certified.
The QR code: mandatory on all your receipts
One of the most visible new features of VeriFactu is the obligation to include a QR code on all invoices and receipts.
What does the QR code contain?
The QR includes tax information from the invoice (NIF, number, date, amount, digital fingerprint) and a URL to the Tax Agency headquarters for verification. It is not a static code: it is generated uniquely for each invoice.
Who must include it?
All businesses that issue invoices or receipts using a computer system (POS). It doesn't matter if it's a full invoice or a simplified receipt: both must have the QR.
Benefit for you?
The QR generates trust in your customers and demonstrates tax transparency. Plus, you avoid penalties and problems with the Tax Agency.
This is how your receipt will look
The QR will appear at the bottom of the receipt
Information included:
- • NIF emisor
- • Número factura
- • Fecha emisión
- • Importe total
- • Huella digital
- • URL Agencia Tributaria
Penalties for not complying with VeriFactu
Fines for non-compliance are severe and can seriously jeopardize the viability of your business.
50.000 €
Non-certified software
For using a billing system that does not comply with VeriFactu regulation for each fiscal year.
1%
Per incorrect invoice
Of the total amount of each invoice that does not comply with VeriFactu requirements.
300 €
Minimum per invoice
Minimum penalty for each invoice or receipt that does not comply, regardless of its amount.
Calculate your penalty risk
Enter your business data to see the real impact of penalties according to Art. 201 bis of the General Tax Law.
Estimated annual revenue
438.000€/año
Fine for non-certified software
50.000€
Fixed penalty per fiscal year, regardless of volume
1% of revenue (incorrect invoices)
+4380€
Minimum €300 for each invoice without QR or with incorrect data
Indicative data based on Anti-Fraud Law 11/2021 and RD 1007/2023. Actual penalties may vary depending on the case.
Territorial exceptions and special cases
Although VeriFactu is mandatory in almost all of Spain, there are some territorial peculiarities you should know.
TicketBAI
Basque Country and Navarra
These communities have their own equivalent system called TicketBAI, which is already in force. If your business is here, you must comply with TicketBAI instead of VeriFactu.
Canary Islands, Ceuta and Melilla
Special VAT regimes
Although they have VAT particularities (IGIC in Canary Islands), businesses in these areas MUST comply with VeriFactu equally.
Manual paper invoicing
The only real exception is invoices issued completely by hand in a paper receipt book. However, in modern hospitality this is practically unviable due to volume and speed requirements.
How to comply with VeriFactu in 3 steps
Adapting to VeriFactu is simpler than it seems if you follow these steps.
Check your current POS
Contact your POS provider and ask if it is certified for VeriFactu. If not or there's no clear date, look for alternatives.
Choose a certified POS
If you need to change, choose a POS that is already certified for VeriFactu. Prioritize providers with English support and hospitality specialization.
Train your team
Make sure your staff knows how to use the new system. A good provider will include free training.
Food&Service is 100% ready for VeriFactu
Our POS is fully certified and approved for VeriFactu. You won't have to worry about regulations: compliance is automatic. Plus, it includes free training and English support.
Request free demoFrequently asked questions about VeriFactu
Has VeriFactu been postponed? When is it really mandatory?
Yes, Royal Decree-Law 15/2025 has postponed VeriFactu. It will be mandatory on January 1, 2027 for companies and July 1, 2027 for self-employed and SMEs. However, from July 29, 2025, manufacturers cannot sell non-certified POS.
If VeriFactu is postponed, can I wait until 2027 to change my POS?
You can continue using your current POS until 2027, but if you need to buy a new one from July 29, 2025, it must be certified. Also, the Anti-Fraud Law already prohibits dual-use software with fines up to €50,000.
What is the Anti-Fraud Law and how does it affect me?
The 2021 Anti-Fraud Law prohibits manufacturing, selling or using software that allows hiding sales or manipulating accounting. Penalties are already active: up to €50,000 per fiscal year. VeriFactu is an extension of this law.
Do simplified receipts also need a QR code?
Yes, when VeriFactu comes into force (2027), all simplified invoices (receipts) issued with a computer system must mandatorily include the QR code.
How much does it cost to adapt to VeriFactu?
It depends on your current situation. If you already have a modern POS, you'll probably only need a free update. If you need to change systems, Food&Service offers flexible plans from €29/month with everything included.
What's the difference between VeriFactu and TicketBAI?
TicketBAI is the equivalent system in the Basque Country and Navarra, which is already in force. If your business is in these communities, you comply with TicketBAI. In the rest of Spain, VeriFactu from 2027.
Is Food&Service certified for VeriFactu?
Yes, Food&Service is fully certified and approved for VeriFactu. You can use it with peace of mind, and when VeriFactu becomes mandatory, compliance will be automatic.
Why should I change my POS now if VeriFactu is postponed?
Because the Anti-Fraud Law is already active and if your POS allows data manipulation you are at risk. Also, adapting in advance allows you to choose calmly, train your team without rush and get better conditions.
VeriFactu is the perfect opportunity to modernize your business
If you have to change your POS due to regulations, do it right: choose an all-in-one system that helps you sell more, not just comply.
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Last update: December 2025
Written by the Food&Service team
Sources: Spanish Tax Agency, BOE, Royal Decree 1007/2023, Order HAC/1177/2024