VeriFactu for Restaurants in 2027: What Changes and How to Comply
VeriFactu is Spain's mandatory electronic invoicing system from the AEAT (tax authority). Starting January 2027 for companies and July 2027 for freelancers, all restaurants must issue invoices and tickets through certified software that validates each document in real time with a unique QR code. Using non-compliant software carries a fixed €50,000 fine per year for the business — regardless of revenue — while software vendors face fines up to €150,000 per product type.
What is VeriFactu?
VeriFactu is the electronic invoice verification system developed by Spain's tax authority (AEAT). It requires every business invoice and ticket to carry a unique digital fingerprint, a verifiable QR code, and in many cases, automatic transmission to the tax authority in real time.
For restaurants, this means your POS must run VeriFactu-compliant software before your deadline. Every ticket — whether it's a €2 coffee or a €200 group dinner — must be generated through this system. Exemptions are narrow: large companies already in the SII real-time reporting regime and the foral territories are outside VeriFactu — nearly every restaurant in Spain is in scope.
Status, September 2026: the calendar stands — 1 January 2027 for companies, 1 July 2027 for all other taxpayers, per the AEAT's official note following RDL 15/2025. The AEAT test environment (sandbox) is already live and vendors have been transmitting real test invoices since spring 2026. Voluntary adoption is open right now, and the same penalty regime applies from the day you opt in — so early adoption only pays off with software that is already submitting records successfully.
Compliance timeline
| Who | Deadline | Details |
|---|---|---|
| POS manufacturers | 29 Jul 2025 | Cannot sell non-certified POS systems after this date |
| Companies (Corporation Tax) | 1 Jan 2027 | Mandatory VeriFactu for all corporations |
| Freelancers and SMEs | 1 Jul 2027 | Mandatory for all IRPF taxpayers including bars and restaurants |
Source: RDL 15/2025 (BOE 3 Dec 2025) and AEAT official documentation. These deadlines have already moved twice (RD 254/2025, then RDL 15/2025) — always verify at agenciatributaria.es.
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The 29 July 2025 manufacturer deadline has not moved, and the AEAT sandbox has been accepting real test submissions since at least May 2026 — ask your POS vendor for proof of a successful test submission, not just a promise.
What your restaurant needs to do
- Check your current POS software. Contact your provider and ask for a VeriFactu-compliant version. There is no official AEAT certification seal — the proof of compliance is a declaración responsable filed with the tax agency that names your exact product and version. If your provider has none, you need to migrate.
- Clarify your operating mode. VERI*FACTU mode transmits each record to the AEAT in real time and needs stable internet at every terminal; the alternative mode keeps electronically signed records locally, ready for inspection. Most POS vendors default to VERI*FACTU — ask which one yours uses.
- Train your staff on the new ticket format. Customers can request both paper and electronic copies.
- Review all invoice types. Both full invoices (facturas) and simplified invoices (tickets) are covered — no exceptions by amount.
Penalties for non-compliance
The penalty regime (Article 201 bis of the General Tax Law) is harsher — and more specific — than most guides suggest:
- Restaurants (software users): a fixed €50,000 fine per fiscal year for using or even just having non-compliant invoicing software installed. It is not scaled to revenue — the same €50,000 applies whether you bill €30,000 or €4 million — and it accumulates: keep using non-compliant software through 2027, 2028 and 2029 and the exposure reaches €150,000. Audits often surface in year three.
- Software vendors (manufacturers and distributors): €150,000 per fiscal year per product type. This fine lands on the vendor, not on you — but your liability is independent: if your POS is non-compliant, the €50,000 is yours even if the vendor misled you. Vendors also face a €1,000 fine (per system) for failing to file the *declaración responsable* — one more reason to demand it in writing before you buy.
- Smaller fines that apply more often: ~€150 per invoice issued without the required QR code or hash chain — a single missing element on every ticket adds up fast in hospitality, which is a top AEAT audit target.
- Reductions: accepting the sanction (30%) and paying within the voluntary period (40%) can cut a €50,000 fine to roughly €21,000. Above €120,000 defrauded, criminal tax-fraud liability opens under Article 305 of the Criminal Code.
Practical check: ask your POS vendor for their declaración responsable in writing and verify it names your exact product and version. If your vendor has not communicated anything about VeriFactu by mid-2026, treat it as a red flag and start migrating.
VeriFactu is not the B2B e-invoicing law
The most common confusion of 2026: VeriFactu (Ley Antifraude, RD 1007/2023) regulates how your invoicing software behaves. The Crea y Crece law (Ley 18/2022) separately mandates structured electronic invoice exchange between businesses (B2B), now regulated by RD 238/2026 (published March 2026): EN 16931 formats (Facturae, UBL), exchange through certified platforms, and payment reporting within 4 days. Its deadlines have not started — they begin 12 months (companies over €8M turnover) and 24 months (everyone else) after a ministerial order that is still pending, realistically 2027–2028. A restaurant that invoices consumers needs VeriFactu; one that also works with hotels, caterers or event planners will eventually need both.
How to choose the right POS software
| Approach | Pros | Cons |
|---|---|---|
| Cloud POS with built-in VeriFactu | Zero config, automatic updates, real-time validation | Requires internet, monthly subscription |
| On-premise POS + VeriFactu adapter | Works offline for other features | Manual updates, integration complexity |
| Manual VeriFactu portal | Free from AEAT | Not practical for high-volume restaurants |
Cloud POS systems like Mesabot are designed with VeriFactu compliance built in — every ticket is validated in real time, QR codes are generated automatically, and the audit trail is accessible from your dashboard.
What about TicketBAI?
If your restaurant is in the Basque Country, you already comply with a similar foral system — TicketBAI in Álava and Gipuzkoa, and Batuz in Bizkaia — and VeriFactu does not apply there. Navarre is a different case: it does not use TicketBAI and is developing its own foral e-invoicing system, still without a confirmed mandatory date. VeriFactu applies to the rest of Spain.
Bottom line
VeriFactu is not optional. The question is whether you migrate proactively or scramble at the last minute. Start by asking your POS provider about their VeriFactu timeline today.
Frequently asked questions
What is VeriFactu and who does it apply to?+
VeriFactu is Spain's electronic invoice verification system from the AEAT. It applies to all businesses that issue invoices in Spain, including all restaurants, bars, and cafés. Companies must comply from January 2027; freelancers from July 2027.
What happens if my restaurant doesn't use VeriFactu?+
Article 201 bis of the General Tax Law sets a fixed €50,000 fine per fiscal year for using or even just having non-compliant invoicing software — not scaled to revenue, and it accumulates every year you keep using it. On top of that, tickets issued without the QR code can carry ~€150 fines each. Hospitality is a priority AEAT audit target.
Does VeriFactu apply to small transactions and free drinks?+
Yes. VeriFactu covers all invoices and tickets regardless of amount, including complimentary items and staff drinks. Every transaction must be recorded through a compliant system.
Does VeriFactu replace TicketBAI in the Basque Country?+
In the Basque Country, foral systems apply — TicketBAI in Álava and Gipuzkoa, Batuz in Bizkaia — and VeriFactu does not apply. Navarre runs its own foral regime — not TicketBAI — with its own e-invoicing system still in development. VeriFactu applies to the rest of Spain.
Is VeriFactu the same as mandatory electronic invoicing (factura electrónica B2B)?+
No — confusing them is the most common mistake of 2026. VeriFactu regulates how your invoicing software records and protects each invoice. The Crea y Crece law separately mandates structured B2B e-invoice exchange (RD 238/2026, published in the BOE on 31 March 2026 and in force since 20 April), and its deadlines have not started yet — they begin 12 months (companies over €8M) and 24 months (everyone else) after the pending ministerial order takes effect, realistically 2027-2028. Restaurants invoicing consumers need VeriFactu; those also billing hotels, caterers or event planners will eventually need both.