A shop that issues receipts from a POS system or a till running software must comply with VeriFactu just like a business that issues full invoices. Every receipt generates a record with a chained SHA-256 hash and carries a printed QR code. The current obligation starts on 1 January 2027 for companies and on 1 July 2027 for everyone else.
What VeriFactu requires of every receipt issued from a POS
Every sale the POS closes with a receipt must generate an invoicing registration record. That record carries a SHA-256 hash that is chained to the hash of the previous record. If someone deletes or edits a receipt that has already been issued, the chain breaks and the tampering becomes visible.
The receipt given to the customer, on paper or by email, must also include a QR code. With it, the buyer can check with the Spanish Tax Agency (AEAT) that the transaction has been recorded. The legal basis is article 29.2.j) of the Ley General Tributaria (Spain's General Tax Act), introduced by Ley 11/2021 (the Anti-Fraud Law). The detailed rules are in Real Decreto 1007/2023 and Orden HAC/1177/2024.
| Element | What it does | When it is generated |
|---|---|---|
| Registration record | Records every receipt or invoice issued | When the sale is closed |
| SHA-256 hash | Chains each record to the previous one | With every record |
| QR code | Lets the customer verify the receipt | Printed on the receipt |
| Cancellation record | Cancels a receipt without deleting it from the system | When an incorrect receipt is cancelled |
A receipt with errors is not fixed by deleting it from the till. It is cancelled with its own cancellation record and, where appropriate, the correct document is issued, which generates its own registration record.
VeriFactu dates for shops with a POS by tax regime
A shop set up as an SL or SA (limited company) pays Corporate Income Tax and must comply from 1 January 2027, even if it is a micro-business. A shop run by a sole trader, a comunidad de bienes (joint ownership) or a civil partnership without legal personality has until 1 July 2027. What decides the date is the tax, not the number of tills or the turnover.
These dates come from Real Decreto-ley 15/2025, ratified on 11 December 2025, and you can check them in the VeriFactu obligation calendar.
On 5 October 2026, the Spanish Ministry of Finance announced that it wants to postpone these obligations to October 2028. That postponement has been announced but is still pending publication in the BOE (Official State Gazette). Until it is published, the 2027 dates apply and it makes sense to plan your POS around them.
Receipts and simplified invoices on the POS: €400 and €3,000 limits
For tax purposes, a receipt is a simplified invoice. Article 4 of Real Decreto 1619/2012 allows it up to €400 including VAT, or up to €3,000 in certain retail sectors. VeriFactu does not change those limits. What changes is how the software records each receipt and protects it against later changes.
In practice, the POS must apply the correct VAT rate to each item: the standard 21%, the reduced 10% or the super-reduced 4%. A receipt with products at several rates has to break them down correctly, because that data goes into the record and later into the quarter's modelo 303, the quarterly VAT return.
When a customer asks for a full invoice instead of a receipt, the safest option is to issue it from the same till software. That way, the document is also included in the chain of records and no parallel invoicing is created outside the system.
How to adapt your shop's POS to VeriFactu step by step
- Identify which software issues the receipts. The bank card terminal only takes payments; what counts is the software that generates the sales receipt.
2. Ask the manufacturer for its declaración responsable (statement of compliance). The AEAT does not approve, certify or register software. The only mechanism is that statement, and the deadline for manufacturers expired on 29 July 2025.
3. Check every till and point of sale. Each terminal that issues receipts must generate chained records, including portable ones and those used at fairs and street markets.
4. Print a test receipt. Check that the QR code appears in full, that it can be read with a mobile phone and that the thermal printer does not cut it off.
5. Define how to cancel receipts and handle refunds. Staff must know that an issued receipt is never deleted: it is cancelled or corrected within the software.
6. Assess the financial risk. Article 201 bis of the Ley General Tributaria sets €50,000 for the user per tax year and €150,000 for the manufacturer per tax year and type of system.
Shops with a POS that are outside VeriFactu
Shops that keep their VAT books through the SII and those taxed under the foral tax authorities are excluded: the Basque Country, where TicketBAI applies, and Navarre. Anyone who does not use any computerised invoicing system, such as a manual receipt book, is also excluded. By contrast, shops in the Canary Islands, Ceuta and Melilla are included.
If you are unsure about your case, read the guide to exceptions and exempt freelancers before assuming your till is not affected.
Frequently asked questions
Do I have to replace my cash register because of VeriFactu?
A cash register only has to be replaced if its software does not generate chained records with a hash or print the QR code on the receipt. If the manufacturer provides the statement of compliance and updates the software, it can still be used. A till with no computerised invoicing system is excluded.
Does a sales receipt need a QR code?
A sales receipt issued by a computerised system subject to VeriFactu must carry a QR code, just like a full invoice. That code lets the customer check with the AEAT that the transaction has been recorded. That is why you should check that your POS printer prints it complete and legible.
Is there a POS approved by the tax authorities for VeriFactu?
No POS is approved by the tax authorities, because the AEAT does not approve, certify or register invoicing software. The only mechanism provided is the manufacturer's statement of compliance. A reseller who sells software without it faces a fixed penalty of €1,000 for each program.
When does VeriFactu become mandatory for a shop with a POS?
VeriFactu becomes mandatory for a shop with a POS from 1 January 2027 if the owner is an SL or SA, and from 1 July 2027 if the owner is a sole trader or a comunidad de bienes. The postponement to October 2028 has been announced, pending publication in the BOE.
If you want to know in two minutes whether your till software and your receipts comply, take Fakturia's free VeriFactu risk diagnosis and review your situation before your deadline arrives.