POS System Spain: How to Choose a Verifactu-Compliant Till

The most important thing when choosing a POS system in Spain is that the vendor can give you a written Verifactu declaration of compliance, because the technical rules for invoicing software stay in place whatever happens to the deadlines. Under current law, companies must use a compliant system before 1 January 2027 and sole traders and other businesses before 1 July 2027; on 5 October 2026 the Ministry of Finance announced a plan to move this to October 2028, but it has not been published yet. This guide explains what the rules require of a till, the current timetable, which features to check and what to do before you switch.

Key takeaway

Ask for the written declaration of compliance (declaración responsable) first, then compare features. The law currently says 2027: before 1 January for companies, before 1 July for sole traders and others. The government plans to move it to October 2028, but that is not yet in the official gazette (BOE), and the technical requirements stay essentially the same. A compliant system bought now works whichever date finally applies. Restaurants should focus on table management, kitchen tickets and pre-bills; shops on barcodes, stock and scales; every business should check that data exports cleanly for the accountant.

What Verifactu requires of a POS system

Verifactu requires every receipt your till prints to leave a record that cannot be altered and can be traced. “Verifactu” is the popular name for the Spanish invoicing software regulation (Reglamento de sistemas informáticos de facturación), approved by Royal Decree 1007/2023 under the 2021 anti-fraud law (Ley 11/2021). It covers both full invoices and simplified invoices, and a till receipt (ticket) is normally a simplified invoice (factura simplificada). For a POS system, that means five things:

• One record per receipt: the system creates an invoicing record when it issues each receipt. Each record carries a digital fingerprint (hash) and part of the previous record’s fingerprint, forming a chain, so deleting or changing any record is detectable.
• No deleting or editing sales: mistakes are fixed with a new cancellation record or a corrective invoice, and the original record stays. A system that lets you delete sales, change amounts or keep a second set of books is itself prohibited software.
• A QR code on every receipt: it is required in both modes. Customers can scan it to send the receipt’s key data to the tax agency; in VERI*FACTU mode, scanning also confirms the agency has received that receipt.
• One of two modes: in VERI*FACTU mode, the system sends each receipt’s record to the tax agency (AEAT) immediately. In the other mode, records stay on your system, each one electronically signed and backed by an event log, and are handed over when the agency asks. If you choose VERI*FACTU, you must keep it until at least 31 December of that year.
• A declaration from the vendor: the company that produces the software must certify, in a written declaration of compliance (declaración responsable), that the system meets the rules; the declaration must be visible inside the system and given to the customer at purchase. The AEAT explains that this is a self-declaration: no third-party certification or prior registration is required.

The tax agency’s Verifactu page collects the rules, FAQs and its free invoicing app. For the full obligations, both modes and the invoicing workflow, see our Verifactu and e-invoicing guide.

When you need a compliant till: current deadlines

Under current law, companies that pay corporate income tax must use a compliant system before 1 January 2027, and all other businesses before 1 July 2027.

These are the dates in Royal Decree 1007/2023 (in Spanish) as amended by Royal Decree-law 15/2025. The rules were originally due to apply from July 2025 and have already been postponed twice.

Latest news: on 5 October 2026 the Ministry of Finance published a statement (in Spanish) announcing a plan to postpone the pending obligations until October 2028, to coincide with mandatory e-invoicing for businesses with annual turnover of up to 8 million euros. The statement adds that the integrity, inalterability and other technical requirements will remain substantially the same. At the time of writing, the postponement has not been published in the official gazette (BOE), so the 2027 dates are still the law. For anyone choosing a POS system, the conclusion is simple: the law says 2027, the plan is 2028, the requirements are the same, so buy a compliant system now.

The rules do not apply to:

• Businesses that keep their VAT books through the Immediate Supply of Information system (SII).
• Businesses whose tax domicile is in the Basque Country or Navarre and that are taxed under those regions’ own rules: the three Basque provinces use their own TicketBAI system, and Navarre’s tax authority sets its own rules. What counts is the tax domicile, not where the shop is.
• Businesses that write all their invoices by hand. For the simplified VAT scheme and the equivalence surcharge, see the FAQ below.

The fines are fixed amounts: holding an invoicing system without the required declaration, or one that has been altered, costs 50,000 euros per financial year; producing or selling non-compliant systems costs 150,000 euros per financial year with sales and per type of system, under article 201 bis of the General Tax Law (in Spanish).

8 things to check when choosing a POS system in Spain

Check compliance first, then the features your type of business needs:

1. A written declaration of compliance: ask the sales rep for the Verifactu “declaración responsable” and check that it covers the version you are buying. If they cannot provide it in writing, don’t buy. After the deadline, the fine for holding a non-compliant system falls on the user; vendors face their own penalties.
2. Which mode it supports, and what happens offline: ask whether it supports VERI*FACTU mode, the local-storage mode or both. VERI*FACTU mode needs an internet connection, but the AEAT’s FAQs state that if the connection or the agency’s service fails, you keep invoicing as normal and the system sends the records once it is back. If you have several tills, ask how they are managed: each till that issues receipts independently keeps its own record chain.
3. Interface languages and support: check that staff can use the system in the languages they work in, and that support is available in a language you are comfortable with, during your opening hours.
4. Restaurant features: table management (opening, merging and moving tables); kitchen printers or kitchen display screens that route items by station (hot kitchen, sushi bar, drinks); multilingual menus with Spanish item names on receipts; set menus, extras and half portions. Also check pre-bills: the AEAT explains that the bill you show customers before payment does not carry the QR code, but it must come from a system tied to your POS, be kept on record and be linked to the final receipt, otherwise it can be penalized.
5. Retail features: barcode scanning, bulk product import, stock levels with low-stock alerts, and multi-store management. If you use scales, note the AEAT’s position: a scale that only weighs, with the price typed into the till by hand, is not an invoicing system; a scale that adds up items and prints the receipt itself is, and must comply.
6. Delivery platform and card terminal integration: if you take orders on Glovo, Uber Eats or Just Eat, check whether those orders can flow straight into the POS instead of being handled on separate tablets. Make sure it works with your bank’s card terminal (datáfono) and the payment methods your customers use, such as Bizum and mobile wallets. To compare the platforms themselves, see our guide to food delivery platforms in Spain.
7. Reports and exports for your accountant (gestoría): daily and monthly sales, VAT breakdowns and totals by payment method should export in one step. The regulation itself also requires the system to export its invoicing records to readable electronic files.
8. Data ownership, updates and contract terms: can you export your history if you stop paying? Is it a monthly subscription or a one-off purchase, and is the hardware rented or bought? How long is the contract, and is there a penalty for leaving early? Are updates for future rule changes included in the price?

Off-the-shelf POS, custom system or the AEAT free app

An off-the-shelf compliant POS is enough for a single shop or a standard restaurant; a custom system is worth considering if you also run a wholesale warehouse, several stores or your own ordering app; and the tax agency’s free invoicing app cannot replace a till. Here are the three options compared on the same points:

The AEAT’s user guide for the free app states that it issues only full invoices, that every invoice must include the customer’s details, and that it does not issue simplified invoices (receipts). So restaurants and shops serving walk-in customers need their own POS system. For how to decide between custom and off-the-shelf software in general, see custom ERP/CRM vs off-the-shelf SaaS.

Checklist before you switch POS systems

Before you switch POS systems, work through these six steps:

1. Ask your current vendor whether your existing till will be upgraded to a compliant version, and whether that costs extra.
2. List your equipment: tills, kitchen printers, card terminals and scales, plus the delivery platforms you use.
3. Confirm your situation with your accountant: company or sole trader; direct estimation or objective estimation (módulos) for income tax; standard VAT, the simplified scheme or the equivalence surcharge; where your tax domicile is; and which deadline applies to you.
4. Compare two or three providers: ask each for the written declaration of compliance, support in the languages you need and a way to export your data, and put these in the contract.
5. Go live in a quiet period: train staff first and test the new system for a few days before switching over.
6. Retire the old system: export and keep its history, then uninstall it or disable its invoicing function. The AEAT’s FAQs state that after the deadline, simply holding a non-compliant system that can still issue invoices is an infringement.

FAQ

Do I need a new POS system if I write invoices by hand or in Excel?

Handwritten invoices are not covered by the rules, and according to the AEAT, using Word or Excel only to enter, print and store invoices does not make them an invoicing system either; if you use macros or formulas to generate your VAT books or accounts directly, the spreadsheet does count and must comply.

If you print simplified invoices (receipts) from a till, you need a compliant system. The AEAT’s FAQ on who is covered explains the details.

Can I upgrade my old cash register instead of replacing it?

It depends on the manufacturer: the AEAT says you can either adapt your existing cash register, where that is possible, or buy a compliant invoicing system.

The regulation treats software and hardware together as the invoicing system, so an older standalone cash register may not be upgradable. Whether printers, cash drawers and screens can be reused depends on whether the new system supports them. Ask your current vendor first whether a compliant version exists and what it costs.

In Verifactu mode, can the tax agency see every sale?

It receives the invoicing record of every invoice and receipt: in Verifactu mode the system sends each record to the tax agency immediately, including your tax ID, the receipt number and date, the total, the tax base, the VAT rate and the VAT amount.

In the other mode, records stay on your system, but each one must be electronically signed and backed by an event log, and you hand them over when the agency asks. The AEAT’s FAQs say VERI*FACTU mode can be simpler to use because it removes your responsibility to store the records for years. Once you choose VERI*FACTU, you must keep it until at least 31 December of that year.

Do businesses under the simplified VAT scheme or equivalence surcharge need a compliant POS?

Not necessarily: it depends on whether you have to issue invoices and whether you use software to do so. Businesses under the simplified VAT scheme (régimen simplificado, often combined with objective estimation, or módulos, for income tax) or the equivalence surcharge (recargo de equivalencia) generally don’t have to invoice ordinary consumers, and if they don’t issue invoices or simplified invoices with software, the rules don’t apply to them.

They must still invoice business customers, and customers who request an invoice to exercise a tax right, and whenever they issue an invoice with software, even voluntarily, the system must comply. Sole traders whose income tax is calculated by direct estimation (estimación directa) must issue invoices whatever their VAT scheme. If you run a retail shop, ask your accountant which scheme applies to you.

UsualMatrix can review your current equipment, compare compliant POS options, and build custom POS, stock and loyalty systems for multi-store and combined wholesale-and-retail businesses, connected to delivery platforms and your online store. We work in Chinese, Spanish and English. See our app and software development service or contact us.

Important: this article is general information as of 7 October 2026, not tax or legal advice. The deadlines may change again; the official texts published in the BOE and by the tax agency (AEAT) prevail. Ask your accountant (gestoría) to confirm your obligations.