# Verifactu for restaurants in Spain: real deadlines, fines and what your POS must do

URL: https://blog.platomico.com/en/verifactu-restaurants-spain
Published: 2026-10-02 · Updated: 2026-10-02

> Verifactu was pushed back to 2027. The official dates, what your restaurant POS has to do, the €50,000 fine, and how the Basque Country and Navarre differ.

## Short answer

Verifactu requires the software you invoice with, including your restaurant POS, to record every ticket so it can't be deleted or changed without a trace. It becomes mandatory on 1 January 2027 for companies paying Spanish corporate tax and on 1 July 2027 for the self-employed and everyone else. Holding software that doesn't comply can be fined €50,000 a year. The Basque Country uses TicketBAI instead.

## Key takeaways

- Official dates: 1 January 2027 for companies and 1 July 2027 for everyone else.
- Restaurant tickets are simplified invoices, so they are in scope.
- You only need a new POS if your vendor doesn't adapt theirs; ask for it in writing.
- Businesses based in the Basque Country or Navarre follow their own rules, and SII filers are excluded.

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](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-24446) pushed the obligation back a year, parliament ratified it in December 2025, and the [tax agency's own FAQ](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes.html), 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](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840) and [Order HAC/1177/2024](https://www.boe.es/buscar/act.php?id=BOE-A-2024-22138), 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.

**Contact Platomico:** https://www.platomico.com/en/demo?utm_source=blog&utm_medium=llms&utm_campaign=verifactu-restaurants

## Two ways to comply

In VERI*FACTU mode, the POS sends each record to the tax agency as it issues the ticket, which carries a QR code and the "VERI*FACTU" 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](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186) 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](https://www.euskadi.eus/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](https://www.platomico.com/en/pricing) or the [Platomico website](https://www.platomico.com/en/demo). If you're still comparing, read our [comparison of 9 restaurant POS systems in Spain](/en/best-pos-restaurants-spain).

*Every ticket in line with Verifactu and TicketBAI*

## Frequently asked questions

### When does Verifactu become mandatory for restaurants?

On 1 January 2027 if the restaurant is a company paying corporate tax, and on 1 July 2027 if it's run by a self-employed person or another obligated taxpayer. These are the dates in Royal Decree 1007/2023 as amended by Royal Decree-law 15/2025.

### Do I have to send every ticket to the tax agency in real time?

No. You can choose VERI*FACTU mode, where the system sends each record to the Spanish tax agency, or the other mode, where the software keeps chained, signed records and hands them over on request.

### Does Verifactu apply in the Basque Country and Navarre?

Not to businesses whose tax domicile is there, because those territories have their own tax rules. The Basque Country applies TicketBAI, which is already mandatory for everyone. Navarre is preparing its own system and, as of October 2026, has not published a date.

### What is the fine for not complying?

Article 201 bis of the General Tax Law fines anyone holding non-compliant invoicing software €50,000 a year. Whoever makes or sells it is fined €150,000 a year for each type of system.

### Do I need to replace my POS?

Only if your vendor doesn't adapt its software. Ask for its written declaration that the system meets Royal Decree 1007/2023, and switch before your deadline if it can't give you one.

## Sources

- [Royal Decree 1007/2023, invoicing system requirements (consolidated text)](https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840) — BOE
- [Royal Decree-law 15/2025, of 2 December](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-24446) — BOE
- [Order HAC/1177/2024, technical specifications](https://www.boe.es/buscar/act.php?id=BOE-A-2024-22138) — BOE
- [Law 58/2003 General Tax Law, article 201 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186) — BOE
- [Invoicing systems and VERI*FACTU: frequently asked questions](https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes.html) — Agencia Tributaria
- [TicketBAI](https://www.euskadi.eus/ticketbai/) — Basque Government