What is Verifactu 2027 and how it affects your POS in Spain

What is Verifactu 2027?

Verifactu is the system defined by the Spanish tax authority (AEAT) to ensure that invoices issued by freelancers and SMEs are tamper-evident, traceable and verifiable. Its goal is to fight tax fraud by guaranteeing that every invoice is permanently recorded.

The regulation was originally set for 2026 and, through Royal Decree-Law 15/2025 of December 2025, its entry into force was delayed to 2027 to allow more time for adaptation.

When it becomes mandatory

The mandatory deadlines are:

• Companies paying Corporate Income Tax: from January 2027.
• Freelancers and other taxpayers: from July 2027.
• Exception: those already in SII (Immediate Supply of VAT Information) do not need Verifactu.

What Verifactu requires from your POS

To comply, your POS system must be able to produce invoices with three technical features:

• Hash chain: each invoice is cryptographically chained to the previous one, impossible to alter without breaking the chain.
• Verifiable QR code: each invoice carries a QR that customers and the tax authority can scan to verify authenticity on the AEAT portal.
• Telematic submission: invoicing records are uploaded to the tax authority, activable according to your needs.

How to comply without risk

The safest way to comply is to use a POS that already includes Verifactu natively, with no extra costs or integrations. Many free or international solutions (such as generic POS apps) do not guarantee this compliance, exposing you to penalties.

DianDian POS includes Verifactu 2027 from the very first receipt: it generates the hash chain, prints the AEAT QR and manages submission to the tax authority, in both its Local and Connected plans.