Does your POS comply with VeriFactu? Check it in 5 minutes

What VeriFactu is and who it applies to

Royal Decree 1007/2023 approves the regulation setting the requirements that billing software must meet when businesses and the self-employed in Spain issue invoices. VERI*FACTU is one of the modalities it provides for: the ones whose systems send all billing records to the Spanish Tax Agency (AEAT).

The ones required to comply are the persons and entities listed in article 3.1 of the regulation:

• Payers of Corporate Income Tax (Impuesto sobre Sociedades).
• Payers of Personal Income Tax (IRPF) who carry out a business activity, including the self-employed (autónomos).
• Non-resident Income Tax payers who earn income through a permanent establishment in Spain.
• Entities under the fiscal transparency regime (entidades en régimen de atribución de rentas) that carry out a business activity.

VeriFactu deadlines: what the law says and what is under review

Under the first final provision of Royal Decree-Law 15/2025 of 2 December (published in the BOE, the official state gazette, on 3 December 2025), which amended the fourth final provision of Royal Decree 1007/2023, systems must be adapted before 1 January 2027 for Corporate Income Tax payers (article 3.1.a) and before 1 July 2027 for all other parties listed in article 3.1, including the self-employed under IRPF.

On 5 October 2026, the Ministry of Finance (Hacienda) announced its intention to postpone those obligations until October 2028, to align them with mandatory e-invoicing. As of the last check of the sources (6 October 2026), that postponement has not been approved: no rule published in the BOE includes it yet.

Until a rule that changes the deadlines is published, the dates in force are the BOE ones above. We will update this article when it is published.

Three checks in 5 minutes

Ask the company that sold you the POS or maintains it these three questions.

• Does it have a declaración responsable (responsible declaration)? The manufacturer or producer of the software issues it. Under article 13 of the regulation, it must be in writing and visibly present in the billing system itself, in each of its versions, and available to the client. If your provider does not know what you are talking about, you already have an answer.
• What does a receipt or invoice show? In verifiable billing systems, the invoice includes a QR code with part of its contents. The wording «VERI*FACTU» appears only when the system sends all billing records to the Tax Agency.
• Is the version you have installed adapted? The AEAT reminds every user that it is their responsibility to have their billing software adapted to the rules. Ask which version you need and since when it has been available.

If your POS does not comply

First, ask your provider whether an adapted update exists and when it would arrive. If there is none, or they give you no date, it is time to consider a change with enough margin: do not wait for the last few weeks before the deadline that applies to you.

The rules also provide for the AEAT to offer a web application of last resort for businesses left without a system. In a bar, issuing receipts from the POS every day, my advice is to solve it inside the POS itself.

How I can help you

I check whether your POS complies with the regulations. If it does, I leave it configured for you. If it does not, I tell you what your options are and take care of the change. I do not sell licences you do not need.