When is Verifactu mandatory for a restaurant?

1 January 2027 if the restaurant is a company paying corporation tax, and 1 July 2027 if it is run by a self-employed owner paying income tax (IRPF). These are the dates set by Royal Decree-law 15/2025.

Does the customer’s receipt count too?

Yes. The receipt is a simplified invoice and the regulation applies to all invoices, full and simplified.

Is FoodSync Verifactu compliant?

Yes. FoodSync issues invoices in compliance with Verifactu. If your accountant wants the technical detail, we will put it in writing.

If my POS prints the receipts, does it also have to comply?

Yes. The software that issues the invoice is the one that has to comply. If receipts come out of the POS, the POS has to be adapted; if you invoice from FoodSync, that is already covered.

Does it apply to restaurants in Catalonia?

Yes. Catalonia is common territory and Verifactu applies there as everywhere else. The exceptions are the Basque Country, with TicketBAI, and Navarre, with its own system.

Verifactu

Verifactu for restaurants: what changes and when

In 2027 the software you invoice with will have to comply with Spain’s invoicing systems regulation. FoodSync already issues Verifactu-compliant invoices: if you invoice with it, you do not need to change software because of this.

Book a demo Try it

Updated October 2026

What Verifactu is

Verifactu is the popular name for Spain’s Regulation on computerised invoicing systems (Royal Decree 1007/2023), which implements the 2021 anti-fraud law. It requires the software you issue invoices with to guarantee that every invoicing record is complete, traceable and unalterable: an issued invoice cannot be deleted or changed without leaving a trace.

The regulation allows two ways to comply. In VERI*FACTU mode, the software sends each record to the Spanish Tax Agency (AEAT) at the moment the invoice is issued. In the other mode, the software signs and keeps the records so they are available to the tax authorities if requested.

Deadlines: when it applies to you

Royal Decree-law 15/2025 of 2 December pushed the obligation back by a year. These are the remaining dates:

1 January 2027: restaurants that pay corporation tax (Impuesto sobre Sociedades), such as an S.L. or S.A.
1 July 2027: self-employed owners who pay income tax (IRPF) and everyone else required to comply

Who it affects in hospitality

Any bar or restaurant that issues invoices with software, and that includes the receipt: a simplified invoice (factura simplificada) is an invoice and is covered just the same. What has to comply is the software that issues the invoice, whether it is a POS, an invoicing program or management software.

Excluded are businesses that already keep their VAT books through the Immediate Supply of Information system (SII) and the foral territories: the Basque Country has TicketBAI and Navarre has its own system. Catalonia is common territory, so a restaurant in Barcelona falls under Verifactu like any other.

How FoodSync handles it

FoodSync issues invoices in compliance with Verifactu. It is the first thing accountants (gestorías) ask us, so we say it here and not in the small print.

Taking payment and invoicing are two different things: the card transaction belongs to the bank and goes through your card terminal, but FoodSync issues the invoice. If your accountant wants the technical detail, tell us in the demo and we will put it in writing.

Verifactu-compliant invoices issued from FoodSync
Immutable daily cash close: one per date, no edits, no deletes
Supplier invoice matched against its delivery notes, with discrepancies flagged
Technical detail in writing for your accountant

What to check before your deadline

With FoodSync or without it, this is the list worth going through with your accountant before your date arrives.

Whether your business is a company or self-employed: the date differs
Which programs you issue invoices with today: the POS, the invoicing tool, anything else
That each of them complies with the regulation before your date
The manufacturer’s responsible declaration (declaración responsable) for each program: it is mandatory and they must be able to give it to you
If you are in the SII, confirming with your accountant that you are excluded

Frequently asked questions

When is Verifactu mandatory for a restaurant?: 1 January 2027 if the restaurant is a company paying corporation tax, and 1 July 2027 if it is run by a self-employed owner paying income tax (IRPF). These are the dates set by Royal Decree-law 15/2025.
Does the customer’s receipt count too?: Yes. The receipt is a simplified invoice and the regulation applies to all invoices, full and simplified.
Is FoodSync Verifactu compliant?: Yes. FoodSync issues invoices in compliance with Verifactu. If your accountant wants the technical detail, we will put it in writing.
If my POS prints the receipts, does it also have to comply?: Yes. The software that issues the invoice is the one that has to comply. If receipts come out of the POS, the POS has to be adapted; if you invoice from FoodSync, that is already covered.
Does it apply to restaurants in Catalonia?: Yes. Catalonia is common territory and Verifactu applies there as everywhere else. The exceptions are the Basque Country, with TicketBAI, and Navarre, with its own system.

Keep reading

Demo

Half an hour, with your own numbers on screen

Tell us which POS you run and how you buy. In the demo we set FoodSync up around your case instead of walking you through a generic tour. If we can see it does not fit, we will say so there and then.

We check whether your POS can be integrated today
We work out what your best-selling dish really costs
No commitment and nothing to install

hola@foodsync.es

Book a demo