The essentials, in a few lines
- What it is. A regulation that requires the software you issue your invoices with (your POS, your invoicing program) to keep a record of each one that cannot be changed without leaving a trace, and requires the invoice to carry a QR code.
- Who it applies to. Companies, self-employed people with an economic activity and income attribution entities with an economic activity. A bar or a restaurant, in general.
- Dates according to the BOE. Before 1 January 2027, companies. Before 1 July 2027, everyone else.
- Postponement. The Tax Ministry announced on 5 October 2026 that it will move this to October 2028. It is announced, but pending publication in the BOE.
What you are asked to do, in bar-counter language
Its full name is the Regulation on computerised invoicing systems, approved by Royal Decree 1007/2023. It is called «Verifactu» after one of its two ways of complying. It does not change which invoices you have to issue or when: it changes the software you issue them with.
Every time your software issues an invoice, it has to generate and store a record with a summary of that invoice. Each record is linked to the previous one by a fingerprint (a hash), so that if someone deletes or changes a sale afterwards, the gap or the change shows. And the invoice has to carry a QR code which, when scanned with a phone, lets the person receiving it send its details to the Tax Agency to check it.
One thing that matters in hospitality: the regulation expressly says that «invoice» includes the full one and the simplified one. And the simplified invoice is exactly the one the law allows you to hand out in a bar or restaurant: the Invoicing Obligations Regulation (art. 4.2.e) admits it, up to 3,000 euros, for «servicios de hostelería y restauración prestados por restaurantes, bares, cafeterías, horchaterías, chocolaterías y establecimientos similares» (hospitality and catering services provided by restaurants, bars, cafés, horchata shops, chocolate shops and similar establishments). The Tax Agency confirms that the QR must be on all invoices, full or simplified.
Who it applies to
Article 3 of the regulation applies it to anyone who uses invoicing software, even if only for part of their activity:
- Companies (Corporate Income Tax taxpayers). Fully exempt entities are left out.
- Self-employed people: personal income tax (IRPF) taxpayers who carry out economic activities.
- Income attribution entities that carry out economic activities. If you do not know whether that is your case, ask your accountant.
A point about territory: the regulation applies without prejudice to the regional (foral) regimes. In the Basque Country it only affects those whose tax domicile is in the common territory. If your premises are there, see Verifactu and TicketBAI: how they differ and which one applies to you.
The dates
These are the dates that appear in the BOE today. They were set by Royal Decree-law 15/2025, which changed the fourth final provision of Royal Decree 1007/2023.
| If your business is… | Your software must be adapted | Status |
|---|---|---|
| A company (Corporate Income Tax) | Before 1 January 2027 | In force in the BOE |
| A self-employed person or an income attribution entity (all other obliged parties) | Before 1 July 2027 | In force in the BOE |
| Any of the above, according to the Tax Ministry's announcement | October 2028 | Announced on 5 October 2026; pending publication in the BOE |
The announcement of 5 October 2026 is an information note from the Ministry of Finance. It says that «las obligaciones pendientes de aplicación» (the obligations still pending application) will be postponed until October 2028, so that they coincide with the date electronic invoicing becomes mandatory for businesses that invoice up to 8 million euros a year. The same note says the regulation's technical requirements (integrity, retention, traceability, inalterability) will be kept in substantially equivalent terms. In other words: postponing the date does not change what your software will be asked to do.
As of today, the BOE has not published that postponement. The prudent course is to plan around the BOE dates until it is published, and not leave the conversation with your supplier until 2028.
Dates reviewed on 17 October 2026 against the BOE and the Tax Ministry's note.
Two ways of complying
The regulation gives two valid modes, and the software you use picks one:
| What we compare | VERI*FACTU | NO VERI*FACTU |
|---|---|---|
| What it does with each invoice | Sends a summary to the Tax Agency at the moment of issuing it | Stores it in your software, electronically signed |
| What else it carries | QR code and the legend «verifiable invoice» (factura verificable) or VERI*FACTU | QR code and a system event log, kept with the same safeguards |
| If the Tax Ministry asks for it | It already has it | Sent through a simplified, automated procedure |
Both are valid. Which one your business uses is decided by the software you have, so that is another question for whoever sold it to you.
What to do about your POS or software
- Ask whoever sold it to you on what date the adapted version will be ready and whether it is automatic or has to be paid for.
- Ask for the declaración responsable (sworn statement of compliance). The regulation (art. 13) requires whoever makes the software to certify in writing, by means of that statement, that it complies with the regulation. It has to appear in the program itself and be handed to the customer at purchase, and you can ask for it.
- Check that your receipts carry the QR when the date arrives, including the ones from the bar.
- Ask your accountant whether your business is a company or not: your date depends on it.
- Do not keep an old program that can still issue invoices. According to the Tax Agency, the advisable thing is to export the old records and not keep the program.
About the Tax Agency's free application: it exists for people who issue few invoices, but it only accepts full invoices with the customer's identification. It is no use for a bar's receipts.
What the fine is
Article 201 bis of the General Tax Act, as summarised by the Tax Agency, provides for two penalties, both serious:
- For whoever uses the software: 50,000 euros for each financial year for having invoicing software that does not comply or is not certified when it has to be.
- For whoever makes or sells it: 150,000 euros per year, or 1,000 euros for each program sold without certification.
The Tax Agency explains that the penalty for having non-compliant software can be imposed if it is detected after the deadline that applies to you. That is why it matters to start early and ask your supplier for the sworn statement.
Check where you stand
Answer seven questions and you will see straight away what you are missing and what your date is according to your legal form.
How Weko handles it
Weko already includes TicketBAI and is ready for Verifactu; Verifactu activation will arrive before it becomes mandatory.
If your premises are in the Basque Country, what applies to you is TicketBAI, not Verifactu: we explain it in Verifactu and TicketBAI.
If you also want to review another obligation for your premises, read whether the working time record is mandatory in a bar or restaurant.
This guide is for information only and is not legal advice. To find out which date and which mode apply to you, consult your accountant.
Verifactu and TicketBAI: how they differ and which one applies to your bar or restaurant
Weko vs Qamarero: what each one does, what it costs and which fits your restaurant
Is a working-time record mandatory in a bar or restaurant in Spain?