What VeriFactu is
VeriFactu is the name commonly used for Spain's new rules for billing software. They're set out in Royal Decree 1007/2023, which implements Spain's 2021 anti-fraud law. The aim is that no receipt or invoice can be deleted or changed without leaving a trace.
Strictly speaking, "VERI*FACTU" is only one of two ways to comply. We explain both further down.
Does it apply to my hotel?
Almost certainly, if your company issues invoices with software and is tax-resident in Spain outside the Basque Country and Navarre. The Spanish tax agency (AEAT) boils it down to four conditions. Your company is in scope if it doesn't invoice only by hand and isn't on SII (the system larger companies use to report invoices within days). It also mustn't be tax-resident in the Basque Country or Navarre, or have been granted an exemption.
| If your company… | Does VeriFactu apply? |
|---|---|
| Invoices with a POS (point of sale system) or PMS (property management system) and is tax-resident on the mainland, the Balearic or Canary Islands, Ceuta or Melilla | Yes |
| Reports through SII | No. Different rules apply (see below) |
| Is tax-resident in the Basque Country | No. It uses TicketBAI |
| Is taxed under Navarre's own regime | Generally not |
The answer is per company, not per hotel. If two companies invoice from the same building, each one checks its own case.
From when
Under the timetable in force (Royal Decree-law 15/2025), companies must use adapted software before 1 January 2027. Self-employed people have until 1 July 2027. Software makers have had to sell adapted products since 29 July 2025.
On 5 October 2026, the Ministry of Finance announced it plans to push the outstanding deadlines back to October 2028. As of this guide's date, that change hasn't been published in the Official State Gazette (BOE). Until it is, the 2027 dates stand. We'll update this guide when that changes.
At the bar: receipts
- Record When the receipt is issued, the POS creates a record of it, chained to the previous record.
- QR code The guest can use it to check the receipt with the tax agency.
- The words “VERI*FACTU” Only in VERI*FACTU mode, where the software sends every record to the tax agency as it happens.
A guest has two coffees on the terrace and pays cash. In Spain, the receipt the server hands over is a simplified invoice. Bars and restaurants can use one for amounts up to €3,000, tax included.
The POS (point of sale system) is the software staff use to ring up orders and take payment. Under VeriFactu, it has to do three things on every receipt:
- create a record of the receipt when it's issued, chained to the previous record
- print a QR code the guest can use to check the receipt with the tax agency
- fix mistakes with a new record, never by deleting or editing the original
The end-of-day cash-up report doesn't replace the receipts. Each receipt counts on its own, even if the POS still prints a daily summary for the accounts.
At the front desk: invoices
The same rules apply to every invoice the PMS (property management system: the software the front desk uses for reservations and stays) issues. Two situations come up at a hotel every day.
First, the receipt limit. Accommodation doesn't get the €3,000 limit that food and drink do. At the front desk, a simplified invoice only covers up to €400. Above that, the guest needs a full invoice.
Second, the guest who wants an invoice in their company's name. They've paid for a week's stay, and at checkout they ask for an invoice with their company's tax ID. That invoice replaces the receipts they already have, and it has to say which ones it replaces.
One more thing. Anything the guest charged to their room at the bar can't be invoiced twice, by the POS and again by the PMS.
Separately from VeriFactu, another rule is on the way: mandatory e-invoicing between businesses. It covers front-desk invoices to tour operators and agencies, not guests' receipts. Under Royal Decree 238/2026, it starts in October 2027 for companies with turnover above €8 million, and in October 2028 for everyone else.
The two modes
The hotel chooses how to comply. In VERI*FACTU mode, the software sends every record to the tax agency as it happens, and each receipt carries the words "VERI*FACTU". Once you pick this mode, you stay in it until 31 December of that year.
In the other mode, the software sends nothing. It signs each record, keeps an event log, and stores everything in case the tax agency asks for it during an inspection.
Who is responsible for what
| The software vendor | The hotel |
|---|---|
| Sells adapted software and issues a declaration of compliance for each version | Uses adapted software before its deadline |
| Makes sure the software records and chains every receipt, and that nobody can alter them | Chooses the mode and keeps the records |
| Fine of €150,000 per year and per type of software | Fine of €50,000 per year for using software that isn't adapted, or has been altered |
The declaration of compliance (declaración responsable) is the vendor's signed statement that its software meets the rules. It has to be visible inside the software itself. Ask for it.
If your company reports through SII
SII (Suministro Inmediato de Información, Immediate Supply of Information) means sending your VAT (value added tax) books to the tax agency invoice by invoice, within days. It's compulsory for companies whose turnover the previous year was above €6,010,121.04. It also applies to companies on the monthly VAT refund register and to VAT groups. Anyone else can opt in.
If you file your VAT return (form 303) every month and no longer file forms 347 and 390, you're probably on SII. Your registration details on the tax agency's website will confirm it.
Companies on SII are entirely outside VeriFactu. They don't print the QR code or the "VERI*FACTU" words, and they can't opt into that mode even if they want to. They still have to keep records nobody can alter, and they still follow the normal invoicing rules.
What they do have to do is report every invoice they issue within four working days. Bar receipts can go one by one, or as a daily summary per series with the first and last number. Usually the accounting software or the ERP (enterprise resource planning: the software that runs the whole company's finances) sends the data. So the POS and the PMS have to hand over receipts within days, not at the end of the month.
If your company joins SII partway through the year, it stops using VeriFactu and the QR code from the day SII starts. It doesn't wait until 31 December.
The Canary Islands, the Basque Country and Navarre
In the Canary Islands, Ceuta and Melilla, VeriFactu applies in the same way. Only the tax changes: IGIC (the Canary Islands general indirect tax) and IPSI (Ceuta and Melilla's local tax) replace VAT. In the Canaries, SII is checked tax by tax. A company on SII for VAT whose Canary hotel isn't on SII for IGIC applies VeriFactu to that hotel.
In the Basque Country, companies tax-resident there use their own system, TicketBAI. It's already compulsory for hospitality businesses in all three provinces.
In Navarre, VeriFactu generally doesn't apply to companies taxed under the regional regime. Check your case with your adviser.
What to ask your software vendor
- Can I have the declaration of compliance for the version I'm using?
- Which mode does the software use? Can I choose?
- How do I cancel a receipt issued by mistake?
- When a guest asks for an invoice with their tax ID at checkout, does the PMS issue it as a replacement for their receipts?
- How does it stop a room charge from being invoiced by the POS and again by the PMS?
- If several companies invoice from the hotel, does it keep each one's records separately?
- If I'm on SII: how often does it pass receipts to the software that reports them?
Where Hospedia fits
We're designing Hospedia POS and Hospedia PMS to comply with VeriFactu. Both are in development.
Sources
All in Spanish.
- Royal Decree 1007/2023, consolidated text (BOE)
- Royal Decree-law 15/2025 (BOE)
- Ministry of Finance note on the postponement, 5 October 2026
- VERI*FACTU FAQ: who it applies to (tax agency)
- Invoicing regulation and VAT regulation (BOE)
- SII FAQ (tax agency)