VeriFactu in Hospitality: Complete Guide 2025-2027
VeriFactu has been postponed to 2027, but from July 2025, only certified POS systems can be sold. Everything bars and restaurants need to know about the new electronic billing regulations.
From July 29, 2025: Only certified POS systems 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 from the Spanish Tax Agency. Although Royal Decree-Law 15/2025 has postponed its mandatory use until 2027, there are obligations already in effect as of 2025.
In simple terms, VeriFactu requires all billing systems (including bar and restaurant POS systems) 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 the use of VeriFactu is postponed, from July 29, 2025, manufacturers cannot sell POS systems that do not comply with the regulations. And the 2021 Anti-Fraud Law already prohibits dual-use software (which allows hiding sales) with fines of up to €50,000.
RD 1007/2023
Base regulation
100%
Certified POS systems from July 2025
POSTPONED TO 2027
But certified POS systems already mandatory for manufacturers
Key dates: postponed to 2027 but certified POS needed now
Royal Decree-Law 15/2025 has postponed VeriFactu to 2027, but there are obligations starting in 2025. We explain what changes and what stays the same.
29 Jul 2025
Mandatory certified POS
Manufacturers can NOT sell POS systems 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 mandatory use a VeriFactu system starting from this date.
1 Jul 2027
Freelancers and SMEs (Personal Income Tax)
Freelancers and IRPF taxpayers must have VeriFactu implemented. Active inspections start from here.
Heads up! The Anti-Fraud Law is already active
The postponement of VeriFactu does NOT suspend the 2021 Anti-Fraud Law. Having dual-use software (allowing sales to be hidden) 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 meet very specific technical requirements to guarantee the integrity of fiscal data.
Integrity and inalterability
The system must prevent the 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 the Tax Agency
In the VERI*FACTU mode, data is automatically sent to the Tax Agency in real-time or near real-time.
Mandatory QR code
All invoices and tickets must include a QR code with verifiable fiscal information.
Certified systems guarantee technical compliance automatically
Practical advice
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 tickets.
What does the QR code contain?
The QR includes the invoice's fiscal information (NIF, number, date, amount, digital footprint) and a URL to the Tax Agency's website 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 tickets using a computer system (POS). It doesn't matter if it's a full invoice or a simplified receipt: both must carry the QR.
What's the benefit for you?
The QR generates trust in your customers and demonstrates fiscal transparency. Additionally, 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 VeriFactu non-compliance
Fines for non-compliance are severe and can seriously jeopardize your business viability.
50.000 €
Non-certified software
For using a billing system that does not comply with VeriFactu regulations for each fiscal year.
1%
Per incorrect invoice
Of the total amount of each invoice that does not meet 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% revenue (incorrect invoices)
+4380€
Minimum 300€ for each invoice without QR or with incorrect data
Guideline data based on Anti-Fraud Law 11/2021 and RD 1007/2023. Real penalties may vary by case.
Territorial exceptions and special cases
Although VeriFactu is mandatory in almost all of Spain, there are some territorial particularities you should know.
TicketBAI
Basque Country and Navarre
These regions have their own equivalent system called TicketBAI, which is already in effect. If your business is located here, you must comply with TicketBAI instead of VeriFactu.
Canary Islands, Ceuta, and Melilla
Special VAT regimes
Although they have VAT particularities (IGIC in the Canary Islands), businesses in these areas MUST still comply with VeriFactu.
Manual paper billing
The only real exception is invoices issued completely by hand on a paper pad. However, in modern hospitality, this is practically unfeasible due to the volume and speed required.
How to comply with VeriFactu in 3 steps
Adapting to VeriFactu is easier than it seems if you follow these steps.
Check your current POS
Contact your POS provider and ask if it's certified for VeriFactu. If it isn't or doesn't have a clear date, look for alternatives.
Choose a certified POS
If you need to switch, choose a POS that is already certified for VeriFactu. Prioritize providers with support in your language 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 approved and certified for VeriFactu. You won't have to worry about regulations: compliance is automatic. Plus, it includes free training and Spanish support.
Request free demoFrequently asked questions about VeriFactu
Has VeriFactu been postponed? When is it actually mandatory?
Yes, Royal Decree-Law 15/2025 has postponed VeriFactu. It will be mandatory on January 1, 2027, for companies and on July 1, 2027, for freelancers and SMEs. However, from July 29, 2025, manufacturers cannot sell non-certified POS systems.
If VeriFactu is postponed, can I wait until 2027 to change my POS?
You can keep using your current POS until 2027, but if you need to buy a new one after July 29, 2025, it must be certified. Additionally, the Anti-Fraud Law already prohibits dual-use software with fines of up to €50,000.
What is the Anti-Fraud Law and how does it affect me?
The 2021 Anti-Fraud Law prohibits manufacturing, marketing, or using software that allows sales to be hidden or accounting to be manipulated. 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 effect (2027), all simplified invoices (receipts) issued with a computer system must mandatory 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 probably only need a free update. If you need to change systems, Food&Service offers flexible plans starting from €29/month with everything included.
What is the difference between VeriFactu and TicketBAI?
TicketBAI is the equivalent system in the Basque Country and Navarre, which is already in effect. If your business is in these regions, you comply with TicketBAI. In the rest of Spain, it's VeriFactu from 2027.
Is Food&Service certified for VeriFactu?
Yes, Food&Service is fully certified and approved for VeriFactu. You can use it now 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. Additionally, adapting ahead of time allows you to choose calmly, train your team without rushing, and get better terms.
Keep reading
More articles to get the most out of your hospitality business
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: Tax Agency, BOE, Royal Decree 1007/2023, Order HAC/1177/2024