
Verifactu delayed to 2028: you no longer have to change POS before January, but the 2021 law still stands
By
Samuel Carrillo9 min read
The POS salesperson called in September
They said it with the calendar in hand: on 1 January companies had to have the software adapted, and in December there would not be enough technicians for everyone.
And yours, the one you have always had, would not do.
You may have signed. You may have left it for November.
As of 5 October 2026, that call no longer has a date behind it.
What the tax ministry announced with the Verifactu delay
Verifactu is the system that requires every ticket or invoice to generate a record that cannot be deleted or changed, and that can be sent to the Tax Agency at once.
| Who | Date |
|---|---|
| Companies, previous calendar | 1 January 2027 |
| Self-employed and others, previous calendar | 1 July 2027 |
| Everyone, according to the 5 October note | October 2028 |
The new Verifactu date is October 2028 for everyone. It is the same date as mandatory e-invoicing for anyone invoicing up to €8 million a year, as EFE reported on 5 October 2026.
The original date was 2025. Royal Decree 254/2025 moved it to 2026 and Royal Decree-Law 15/2025
to 2027.
This is the third time the Verifactu date has moved.
Is Verifactu no longer mandatory?
It is. What has changed is the date, and even that is not closed.
As of 6 October 2026, the delay to 2028 is an information note, not a rule published in the Official Gazette. Until it is published, the calendar in the law is still 2027.
And one thing has never moved. The 2021 Anti-Fraud Act added article 201 bis to the General Tax Law, which fines having or using software that can run an off-books till, hide sales or change tickets already paid.
The fine is up to €50,000 per year, and the Verifactu postponement does not touch it.
Said at the bar: if your usual POS lets you delete a ticket with no trail, the problem is not Verifactu. It predates it.
Any POS you buy today already includes Verifactu
Since 29 July 2025, manufacturers can only sell you billing software adapted to the regulation. That is the deadline Royal Decree 254/2025 set for them.
So “with Verifactu” is not an extra: it is the floor.
The tax ministry note also says that, once the new calendar is approved, technical details will change to bring Verifactu closer to e-invoicing and to the European digital VAT rule, ViDA.
What you buy in a hurry this autumn may need another update before 2028.
How much do I save if I do not change POS now?
It depends on what you have today, and it is worth not cheating yourself.
Public hospitality POS software tariffs run from €30 to €79 a month, not counting hardware. Several brands also charge for go-live, between €250 and €280. A one-off licence is around €300 to €800.
Our example: a limited-company bar that planned to switch in November, on a mid-range public tariff, €49 a month and €280 go-live.
| Item | First year |
|---|---|
| Go-live | €280 |
| Fee, 12 months | €588 |
| What you do not spend if you wait | €868 |
If your current POS is a licence, already paid, and cannot hide sales, delaying the switch saves you about €870 this year.
If you already pay a similar monthly fee, the only saving is go-live.
What no POS tells you
A POS knows what you sell. It does not know what it costs you.
It tells you Friday you sold 40 portions of croquettes. It does not tell you oil and milk have risen since January and each portion leaves you less than it did then.
Our sum, for a typical venue with €300,000 of yearly sales and 33% food cost: product is about €99,000 a year. If food cost drifts from 33% to 35% without you seeing it, that is €6,000.
Industry associations now put bar and restaurant profitability at 3% or 4% of what they take. For that venue, the year’s profit does not pass €12,000.
Two food-cost points nobody watches can take half the year.
If you have never done that sum, here is how to tell whether your restaurant makes money without buying anything.
What Tipi costs, with every figure
Tipi is what we sell, so here are the full numbers.
First what Tipi is not: it is not a POS and it does not replace yours. It does not take payment or issue tickets. When Verifactu is due for you, you will still have to adapt.
What it costs:
- €139 first-month fee
- €39 a month from the second month, with 5 delivery notes included.
- Each extra delivery note costs €0.70.
Our example: a bar that receives 80 delivery notes a month, with the first-month fee at €139. The first year is €568 in activation and fees, plus €630 in delivery notes. About €1,200 in total.
The €868 of POS you do not buy covers about three quarters of that first year, not all of it. The rest only pays if, when you look at your menu, money that is leaking today shows up.
Before the salesperson calls again
- Ask your supplier in writing whether your current POS complies with the Anti-Fraud Act: that it cannot delete or change a paid ticket without a trail. That answer decides whether you can wait.
- If you signed a Verifactu-driven change and it is not installed yet, check the lock-in. Ask whether you can delay go-live without a penalty.
- Count how many delivery notes you receive in a month. That tells you what cost control would cost, with Tipi or any other tool.
- Cost your three best-selling dishes with prices from the latest delivery note. If the number is not what you thought, you already know where to look first.
What is still missing from the Official Gazette
The October 2028 date is not published in the Official Gazette. Until it is, the legal calendar is 2027.
Parliament is dissolved. The government has called a general election for 29 November 2026, and it is not known when or with what instrument the new calendar will be approved.
The press does not agree on how many postponements this is. Several call it the second; in the Official Gazette, counting from 2025, it is the third.
POS tariffs are the ones manufacturers publish, without hardware or extra terminals. Your real quote can be much higher, and both examples in this article are ours.
If you had budget for a new POS only because of Verifactu and you do not know what each dish costs, start there: tell us and we will put numbers on it.
And when the POS salesperson calls again, and they will, you will already know what to ask.
If the POS budget is now sitting idle
Tell us and we will put numbers on what each dish costs you. Tipi does not replace your POS: it looks at the cost the POS cannot see.
Sources
- EFE, Tax ministry delays Verifactu until 2028 to align it with e-invoicing, 5 October 2026
- elEconomista, Tax ministry delays Verifactu again until October 2028, 5 October 2026
- El Español, contents of the Ministry of Finance information note, 5 October 2026
- Royal Decree 1007/2023 of 5 December, billing software systems regulation, consolidated text
- Royal Decree 254/2025 of 1 April, first deadline extension
- Royal Decree-Law 15/2025 of 2 December, postponement to 2027
- Act 58/2003, General Tax Law, article 201 bis
- La Marina Plaza, AEHTMA comments on bar and restaurant profitability, 6 September 2026
- Spanish Association of Tax Advisers (AEDAF), press note on the postponement, 5 October 2026
- Call of a general election for 29 November 2026, announced on 5 October 2026
- Hospitality POS software list prices: public pricing pages of Cegid Revo, Ágora, Foodtic, TPVTop and Square, plus sector licence-price comparisons, checked on 6 October 2026
- Tipi prices: current tariff for new customers
- POS-switch, food-cost and delivery-note scenarios: Tipi’s own workings
