Do these rules also apply to normal restaurant tickets?

Yes, the requirements apply to both full and simplified invoices issued through a comprehensive digital invoicing system. The AEAT indicates that these must include a tax QR code and that the system must generate the corresponding accounting entries.

Do the same rules apply throughout Spain?

No, the application may vary depending on the tax regime and location. The Basque Country and Navarre have specific regional regimes, while companies enrolled in the Immediate Supply of Information (SII) system are exempt from the RRSIF. Likewise, the Canary Islands, Ceuta, and Melilla present special circumstances that should be consulted with an advisor. The AEAT details the geographical and tax scope in its FAQ section.

Is it enough for the cash register provider to say that the system is ready?

No, request information about the exact version of the product the restaurant will be used. The manufacturer's declaration of liability must be visible and available in the system, but the establishment remains responsible for ensuring that the company data, procedures, and usage are correct. The WEIQ POS system is ready for Veri*factu.

WEIQ is ready for VERI*FACTU in Spain for 2027

Q: Do all restaurants have to use the VERI*FACTU system?

No, the regulations allow for both VERI*FACTU and NON-VERI*FACTU. However, the digital invoicing system must be adapted to RRSIF, regardless of the management method chosen by the company.

Starting in 2027, the requirements for digital invoicing in Spain will be tightened. Here are the dates, what VERI*FACTU means, and how WEIQ helps restaurants prepare.

What is changing for restaurants in Spain in 2027?

Restaurants and other businesses that use digital systems to issue invoices must ensure that the systems comply with Spain's new requirements for invoicing systems, RRSIF. The regulations are often called VERIFACTU, even though VERIFACTU is actually the name of one of two permitted forms of operation.

A customized system shall create a standardized billing registry for each issued invoice. It shall also ensure that the entries are traceable and cannot be altered or deleted without leaving a proper digital trail.

For restaurants, this also includes simplified invoices, which in daily operations often correspond to receipts. Invoices and simplified invoices generated with an affected digital invoicing system must contain the prescribed QR code. The Spanish tax authority AEAT describes the requirements for customized systems.

Therefore, the rules are about more than just what the receipt looks like. The cash register system's handling of sales, corrections, cancellations, and billing items needs to function correctly throughout the entire workflow.

Two deadlines – the correct date depends on the company form

The first question is not whether the requirement applies ”at some point during 2027”, but which of the two dates the business must follow. Companies that declare Spanish corporate tax, Impuesto sobre Sociedades, must have adapted systems by January 1, 2027.

Other affected business owners must have the systems in place before July 1, 2027. The time leading up to the respective date is considered a test period, according to AEAT's information on the extended deadlines.

Ideally, schedule the rollout and staff testing earlier than the statutory deadline. This provides time to check receipts, company details, corrections, and routines before the system is used during full restaurant operations.

January 1, 2027

Deadline for businesses subject to Spanish corporate tax.

July 1, 2027

Deadline for other affected business owners, including many self-employed individuals.

Check the exceptions

Companies that report through the SII are not covered in the same way. The Basque Country and Navarre also have special tax rules.

VERI*FACTU is one of two ways to comply with the rules

VERIFACTU means that the billing records are sent electronically to the Spanish Tax Agency, AEAT, as they are created. The alternative NO VERIFACTU does not send the records continuously, but imposes higher demands on local storage, protection against modification, and logging of relevant system events.

Both options must comply with the basic requirements for billing systems. Among other things, the system must be able to create consistent and traceable records, handle the prescribed QR code, and have the technical capacity to communicate with the AEAT. The AEAT overview explains both operating forms.

It is also important to understand what ”approved” means in this context. AEAT does not conduct any external preliminary review or registration of each cash register system. Instead, the manufacturer must submit a responsible declaration, declaración responsable, for the relevant system version. AEAT describes this as a self-declaration by the system manufacturer.

Ask the register supplier for clear answers to the following:

What operating mode does the version we are going to use support?
Where is the manufacturer's declaration of conformity for the version?
How are corrections and cancellations handled?
What happens in the event of network problems or communication interruptions with AEAT?
What settings and tasks must the restaurant check itself?

How to prepare the restaurant without disrupting operations

The prerequisite is that you know the company's legal form, tax residence, and current cash register version. The goal is a verified plan where systems, receipts, and staff routines have been tested before the company's deadline.

Determine which of the two deadlines applies to the company.
Map every cash register, terminal, and digital sales channel that issues invoices or simplified invoices.
Check which system versions are used at all points of sale.
Request written information from the cash register supplier regarding support for RRSIF and VERI*FACTU.
Choose the form of business in consultation with the company's Spanish tax advisor.
Check NIF, company name, address, number series, and other invoice details.
Test regular purchases, returns, corrections, and cancellations.
Verify that the QR code is displayed correctly on the relevant invoices and receipts.
Train the staff on what to do when a purchase needs to be corrected.
Document the deployment date, system version, and support contact channels.

A common mistake is to only check the visible QR code. It does not in itself show that corrections, interruptions, and billing items are handled correctly behind the scenes. Therefore, perform a complete test from the registered order to the finished invoice and any potential correction.

WEIQ is ready to help restaurants ahead of 2027

WEIQ is ready for VERI*FACTU in Spain. This means that restaurants can prepare for the transition with a provider that already works with orders, payments, receipts, and reporting in the same cloud-based POS environment.

On WEIQ's website Is VERI*FACTU included among the presented integrations? The Spanish POS solution is built for restaurants and can be combined with, among other things, mobile terminals, QR ordering, and digital receipts.

Ahead of the transition, each restaurant still needs to check its corporate form, tax regime, and chosen system version. WEIQ can help review the solution and technical preparation, while the tax assessment should be made together with a Spanish accounting or tax advisor.

Would you like to know how the transition can be planned for your restaurant? Contact WEIQ for a review ahead of 2027.

WEIQ uses the VERI*FACTU model, where billing records are sent electronically to AEAT

WEIQ has integrated fiskaly SIGN ES to meet the technical and functional requirements of VERI*FACTU. The integration creates traceable billing records and manages their transmission to the Spanish tax authority AEAT. SIGN ES also generates the information and QR code that must be included on the relevant invoices and simplified invoices.

The solution supports, among other things, full and simplified invoices, correction invoices, and cancellations, while ensuring integrity and traceability throughout the billing workflow.

Frequently Asked Questions

No, the regulations permit both VERIFACTU and NO VERIFACT. However, the digital invoicing system must be adapted to RRSIF regardless of the operational form chosen by the business.

Yes, the requirements apply to both full and simplified invoices created with a covered digital invoicing system. AEAT specifies that these must include a tax QR code and that the system must create corresponding billing records.

No, the application may differ depending on the tax regime and location. The Basque Country and Navarre have special regional systems, while companies affiliated with the Immediate Supply of Information, SII, are exempt from RRSIF. The Canary Islands, Ceuta, and Melilla also have special conditions that should be verified with an advisor. AEAT reports the geographical and tax scope in its FAQ.

No, request information for the exact product version that the restaurant will use. The producer's declaration of conformity must be visible and accessible in the system, but the business is still responsible for correct company information, procedures, and usage. WEIQ's POS system am ready for Veri*factu.