If you read that Verifactu started in 2026, you're not alone: plenty of websites, some POS vendors among them, still show those dates. They no longer apply. Royal Decree-law 15/2025 pushed the obligation back a year, parliament ratified it in December 2025, and the tax agency's own FAQ, updated in July 2026, keeps the new dates.
What Verifactu is
It requires the program you invoice with, your POS included, to keep a record of every ticket that can't be deleted or changed without leaving a trace. That record is either sent to the tax agency or kept, signed, on your system. It comes from Spain's 2021 anti-fraud law and is set out in Royal Decree 1007/2023 and Order HAC/1177/2024, which defines the QR code and the record format.
When it applies to you
| Who | From |
|---|---|
| Companies paying corporate tax | 1 January 2027 |
| Self-employed and other obligated taxpayers | 1 July 2027 |
| Makers of invoicing software | Since July 2025 |
Restaurant tickets are simplified invoices, so they count. It doesn't matter whether you charge at the bar, at the table, at a kiosk or online: if the program issues the ticket, it has to comply.
It doesn't apply to businesses whose tax domicile is in the Basque Country, which uses TicketBAI, or in Navarre, which is preparing its own system and hadn't published a date by 2 October 2026. Businesses that already report VAT through the SII are excluded too.
Two ways to comply
In VERIFACTU mode, the POS sends each record to the tax agency as it issues the ticket, which carries a QR code and the "VERIFACTU" label. In the other mode, the POS keeps chained, signed records and a log of its own events, and hands them over when asked. Either way, cancellations and refunds are new records, never edits, and the software maker signs a declaration that the program complies.
The fines
Article 201 bis of the General Tax Law fines anyone holding invoicing software that doesn't comply, or that lets records be altered, €50,000 a year. Whoever makes or sells it is fined €150,000 a year for each type of system. The restaurant using the software is liable, not just the vendor.
How Platomico handles it
Platomico issues and records every ticket in line with Verifactu and, for venues in the Basque Country, TicketBAI, from the first shift and without any setup on your side. If you're switching POS before your deadline, it goes live in under 24 hours with your menu moved over. See the plans and pricing or the Platomico website. If you're still comparing, read our comparison of 9 restaurant POS systems in Spain.
