Verifactu: what changes for your till on 1 January 2027

If you run a company (an SL or any other legal entity) and sell to the public, from 1 January 2027 every receipt you issue must come from software that meets the Verifactu rules. If you are autónomo, the same applies from 1 July 2027. The rule comes from Real Decreto 1007/2023 and the technical order that followed it; the dates were postponed once, in December 2025, and are now fixed.

What the law asks of your till is not complicated to understand. Each receipt must be digitally signed by the software. Each receipt must be linked to the previous one in a chain, so that deleting or altering a sale would break the chain and be visible. Each receipt must print a QR code that the customer, or an inspector, can scan to check it against Hacienda. And the software may, optionally, send every receipt to the Agencia Tributaria in real time; this is the "Veri*Factu" mode that gives the system its name, and it spares you from keeping the records yourself.

What does not comply is a long list: the old cash register with a paper roll, a spreadsheet, a handwritten ticket book, a bank card terminal used on its own, and any till software whose maker has not issued a signed statement (declaración responsable) that it meets the standard. If you are not sure which group you are in, the quickest test is to look at your last receipt: if there is no QR code, you are not ready.

The penalties are not symbolic. A business using non-compliant software can be fined up to 50,000 euros per year; a vendor selling it, up to 150,000 euros. Hacienda does not need to visit to notice: a chain with gaps shows up in the data.

Who is exempt: businesses already reporting through the SII system (in practice, turnover above 6 million euros) and businesses in the Basque Country and Navarra, which have their own systems. Almost every small business on the Costa del Sol is inside the rule.