Verifactu: what it is, when it applies to you and what you have to do

There's more noise than information about Verifactu. Is it 2025, is it 2026, is it €50,000 fines tomorrow, is your cash register already illegal.

Let's put it in order, with the regulation in hand and the sources linked. If it turns out it doesn't affect you yet, we'll tell you.

What Verifactu is, in plain terms

It's a Tax Agency system to make invoices and receipts tamper-proof. It comes from Act 11/2021 anti-fraud and is developed by Royal Decree 1007/2023.

The idea is simple: until now, an invoicing program could delete a sale and leave no trace. With Verifactu, each operation is recorded so that, if anyone touches it, it shows.

What it requires of your software

• Unalterable record. Each sale is recorded with a timestamp and can't be modified or deleted afterwards.
• Chained digital fingerprint. Each receipt carries a hash linking it to the previous one. If you tamper with one, the chain breaks and it's visible.
• Submission to the AEAT. In Verifactu mode, each operation is sent to the Tax Agency automatically.
• End of dual-use software. Programs that allowed sales to be hidden are prohibited.

When it applies to you (the correct dates)

This is where the confusion is, because the deadlines have been extended twice. The ones that apply today, after Royal Decree-Law 15/2025, are these:

Before those dates there's a trial period: you can use Verifactu voluntarily if you want, but no one obliges you.

If you've read it was 2025 or 2026, that information is out of date. It keeps circulating around the internet because no one updates the old articles.

Official source: the AEAT's information note on the deadline extension.

The two clocks: yours and the seller's

This is the part hardly anyone explains and the one it most pays you to understand.

That deferral to 2027 is only for you, as a user.

Those of us who sell invoicing software are required by law from 29 July 2025 to offer only products fully adapted to the regulation. That deadline wasn't deferred. And the fine for anyone selling non-adapted software rises to €150,000 per financial year and type of system.

And why does that matter to you? A lot: it means that any invoicing software you buy today in Spain must already come adapted by law.

If a supplier sells you a non-adapted program now, they're selling you something you'll have to change before 2027 — and they're breaking the rules too. So buying now "with no Verifactu hassle" isn't saving: it's deferring the cost and paying it twice.

How much the fines are

Under article 201 bis of the General Tax Act:

• Up to €50,000 per financial year — if you hold or use a non-compliant system. Note the nuance: mere possession is penalised, without needing to be caught defrauding anything.
• Up to €150,000 per financial year and type of system — if you make or sell non-compliant software.

These are maximum figures, not automatic. But the regime exists and is independent of whether tax was evaded or not.

And the hardware? Does my POS comply?

There's a very widespread confusion here, and it's worth clearing up: what complies with the regulation is the software, not the screen.

The hardware is the support. The verifiable invoicing record is generated by the software. A newly bought POS, with the wrong program, doesn't make you compliant. And a five-year-old computer with the right program does.

So when they tell you "this POS is Verifactu", ask: what software does it have and is it certified?

And old cash registers

Most can't be adapted. If yours is a few years old and doesn't receive updates, plan on replacing it before your time comes. There's no rush today, but don't leave it until December 2026.

Installing it isn't pressing a button

A practical detail hardly anyone tells you: getting a program with Verifactu up and running means linking it to the Tax Agency. It's a fiscal configuration, not a next-next-accept installation.

That's why be wary of anyone offering you a "30-day trial" with Verifactu included: there's little sense in linking your business to the AEAT only to unlink it a month later. We'd rather show it to you in a demo, do the real installation when you're sure, and give you the first month free.

What you have to do, in order

1. Check which date is yours. A company? January 2027. A sole trader? July 2027.
2. Ask your current supplier whether their program is certified. In writing.
3. If they say yes, ask for the certification and how it's kept up to date.
4. If they say no, or dodge, start looking. Don't leave it until the last quarter: changing programs means migrating data and training the team.
5. If you have no program and invoice with a cash register or by hand, plan on making the leap.

Frequently asked questions

From when is Verifactu compulsory?

1 January 2027 if you file Corporation Tax; 1 July 2027 for other obliged parties. Before that there's a voluntary trial period.

So it wasn't in 2025 or 2026?

No. The deadlines were extended twice, the last time with Royal Decree-Law 15/2025. Information with those dates is out of date.

How much is the fine for not complying?

Up to €50,000 per financial year for anyone holding or using a non-compliant system, and up to €150,000 for anyone making or marketing it (art. 201 bis LGT).

Does my POS comply with Verifactu?

What complies is the software, not the hardware. Ask what software it has and whether it's certified with the AEAT.

Does it affect me if I'm a sole trader?

Yes, from 1 July 2027, unless you're in the SII system. If you issue invoices for your activity, it applies to you.

Can I wait until 2027 to change programs?

You can, but it doesn't pay off. Since July 2025, anyone selling invoicing software in Spain is required to offer it already adapted. In other words: the program you buy today comes ready anyway. Waiting saves you nothing.

Is a free program any good for Verifactu?

Rarely. Certifying and keeping a system up to date costs whoever develops it money. We look at it in detail in this article.

What happens if I lose internet? Can I carry on invoicing?

It depends on your program. If it's installed on your machine, you carry on invoicing and the records are submitted when you reconnect. If it's in the cloud, you can't charge. We explain it here.

If you want the matter off your plate

Our POS software is certified for Verifactu with the AEAT. We install it, link it to the Tax Agency and configure it for your sector. It costs €29/month + VAT or €159/year + VAT (€13.25 a month), and works even if the internet goes down.

See the POS software with Verifactu · complete POS bundles · POS and cash register guide

Questions about your specific case? Message us on WhatsApp or call 622 872 311.

This page is guidance information, not tax or legal advice. For your specific case, consult your accountant or the AEAT itself. Updated in July 2026 in line with Royal Decree-Law 15/2025.