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14/09/2026·3 min read

Verifactu for Restaurants: What to Check Before 2027

What Verifactu is

Verifactu is part of Spain's rules for invoicing software, set out in Ley 11/2021 and Royal Decree 1007/2023. Billing systems must guarantee the integrity and traceability of invoice records, and invoices carry a QR code. In the VERI*FACTU mode, records are also sent to the tax agency (AEAT).

The aim of the rules is that software cannot be used to alter or hide invoice records after the fact. For a restaurant, it affects the till, the POS system or the invoicing programme that produces your tickets and invoices.

Dates

Under Royal Decree-law 15/2025, the obligation was postponed to:

  • 1 January 2027 for corporate income tax (Impuesto sobre Sociedades) taxpayers; and
  • 1 July 2027 for other obligated parties, including the self-employed.

Further postponement has been reported, so check the current text on the AEAT website before you decide your timetable. Special regimes exist, for example companies already on SII, the Basque Country with TicketBAI, and Navarra.

What to do now

  1. Ask your POS or invoicing provider whether their software will be Verifactu-compliant, when, and what it will cost you. Ask for the answer in writing.
  2. Do not buy a replacement until you have the provider's written answer. Many providers will update existing software, and replacing a system you do not need to replace is an avoidable expense.
  3. Include any upgrade cost in your pricing review: spread it across your expected covers.

A worked example of spreading the cost (illustrative)

Suppose a provider charges €480 a year for the compliant version of your software, and you serve 12,000 covers a year. The cost per cover is 480 ÷ 12,000 = €0.04. It is small per guest, but it is a real new cost line. If you do not include it, it comes out of your margin.

If instead the change requires new hardware or a replacement system, add the one-off cost divided over the years you expect to use it, and then over the covers.

Questions to ask your provider

  • Will the software support Verifactu, and from what version or date?
  • Is it included in the current subscription, or a paid upgrade?
  • Does it use the VERI*FACTU mode (sending records to the AEAT), or not?
  • What happens to my existing invoice data?
  • Who installs the update, and what training is needed?
  • What happens if the software is not ready by the deadline?

What to do with your team

Tell the staff who use the till that a change is coming, and agree who is responsible for the contact with the provider and with your accountant. Do not leave it for the last month.

A caution

This article is general information, not tax advice. Details and dates can change. Confirm with your accountant (gestor) and check the AEAT website.

Takeaway

Ask your provider now, in writing. Do not buy a replacement before you have an answer. Then include any cost in your price review.