Is the VeriFactu QR mandatory on receipts?

Direct answer

Yes — on every receipt issued with software

The tax QR is mandatory on every invoice issued with software — full invoices and simplified ones (receipts). A receipt from a bar, restaurant, or shop is a simplified invoice for regulatory purposes, so it must carry its AEAT verification QR. The requirement takes effect in 2027, depending on your legal form.

January 1, 2027

Companies (SL, SA — Corporate Tax)

July 1, 2027

Self-employed and other taxpayers (IRPF)

Legal basis: RD 1007/2023 (art. 21)Orden HAC/1177/2024RD 254/2025RD 1619/2012 (art. 4)

Physical businesses, the most affected

Hospitality and retail: where the most receipts are issued

A bar issues hundreds of receipts a day; a shop, dozens. Every single one will have to come out with its QR and its signed record — the traditional cash register stops being valid.

Bars, restaurants and cafés

Every receipt from a counter or table is a simplified invoice: QR mandatory on the thermal printout. The simplified invoice limit in hospitality is €3,000 VAT included.

Cofactu for hospitality

Shops and retailers

A receipt from a software-based till is a simplified invoice: same QR, same obligation. It also applies to hair salons, repair shops, and any counter with a POS.

Cofactu for retail

No exception by amount

"The €1.50 coffee carries the same QR as the €1,500 invoice. The obligation is per document, not per amount."

100%

of receipts issued with software must carry a QR from your obligation date.

Map by business type

Does your business need to put the QR on receipts?

If you take payments with a POS, a software-based till, or any invoicing program and you don't fall under an exception, the answer is yes. The exact deadline depends on your legal form: January 1, 2027 (companies) or July 1, 2027 (self-employed).

Business type	QR mandatory?	Deadline
Bar, restaurant or café with a POS	Yes	2027 (depending on legal form)
Shop / retailer with a POS or software-based till	Yes	2027 (depending on legal form)
Hair salon, beauty salon, dry cleaner with payment software	Yes	2027 (depending on legal form)
Taxi / passenger transport issuing receipts with software	Yes	2027 (depending on legal form)
Chain or group under the SII regime (>€6M turnover)	No (SII exempt)	—
Business in the Basque Country (TicketBAI applies, own QR)	No VeriFactu	See TicketBAI
Business in Navarre (own regional system)	No VeriFactu	Navarre system
Anyone billing without any software (handwritten receipt book)	No VeriFactu	—

Note: the obligation applies to anyone using "computerized invoicing systems" — a POS is one, and a software-based till is too. Whether or not you're obligated under VeriFactu in general is covered in Is VeriFactu mandatory?

Technical specification

What the QR must include (and how)

Orden HAC/1177/2024 defines the tax QR in detail: content, size, position, and the legend that accompanies it.

What information the QR carries

Code content

The tax QR encodes the URL of the AEAT verification service along with the record's identifying data: the issuer's NIF, series and invoice number, issue date, and total amount. Anyone can scan it and check at the electronic office that the receipt was reported.

The customer scans the QR with their phone and verifies the receipt against the AEAT in seconds — that's the anti-fraud function of the system.

How it must be printed

Size and position

Orden HAC/1177/2024 sets the format: the QR must measure between 30 × 30 and 40 × 40 millimeters and sit at the top of the document, so it's legible when scanned. This applies equally to a 58/80 mm thermal receipt from a bar counter and to the PDF of a full invoice.

Standard thermal printers used in hospitality and retail print this QR without issue — no new hardware needed.

The phrase that accompanies the QR

«VERI*FACTU» legend

If your software operates in VeriFactu mode (sending each record to the AEAT in real time), the document must also include the legend «Verifiable invoice at the AEAT electronic office» or «VERI*FACTU». If it operates in «non-VeriFactu» mode (without real-time submission), it carries the QR but not the legend.

The legend is the visible seal that your receipts are reported to the AEAT — it builds trust and reduces the risk of tax office inquiries.

Already live, not a promise

Cofactu's POS already prints the QR on every receipt

It's not an "on the roadmap" feature: every sale from Cofactu's POS generates its signed and chained VeriFactu record, and the verification QR is printed on the thermal receipt, the browser receipt, and the email to the customer. Also on refunds and reprints.

AEAT verification QR on thermal receipt, web receipt, and email
Refunds with their corrective record and their own verification QR
Historical reprints with the QR from the original record
From simplified receipt to full invoice with NIF in two taps

See the full POS

1 · Sale You charge table 4

Simplified receipt F2 — €51.00 by card. As always.

2 · Record Signed and chained record

SHA-256 hash chained with the previous sale + digital signature. Automatic.

3 · QR Verification QR on the receipt

The thermal receipt comes out with the 30–40 mm AEAT QR and the VERI*FACTU legend.

4 · AEAT Reported to the AEAT

The record is sent in real time. The customer can verify it by scanning.

FAQ

Frequently asked questions about the QR on receipts

The most common questions from hospitality owners and retailers about the tax QR.

Your case isn't covered here?

Write to us and we'll reply within 24 business hours. Real people, not tickets.

hola@cofactu.com Read the full VeriFactu guide

Is the VeriFactu QR mandatory on receipts from a restaurant or bar?

Yes. RD 1007/2023 requires every invoice issued with software to carry the tax QR, and a restaurant receipt is a simplified invoice for all legal purposes. From January 1, 2027 (companies) or July 1, 2027 (self-employed), every receipt coming out of your POS must carry its AEAT verification QR.

Do shop receipts also need to carry the QR?

Yes. The requirement doesn't distinguish by sector: any business issuing receipts or invoices with a computer system (POS, software-based till, invoicing program) must include the tax QR on every document. Retail shops, hair salons, repair shops, pharmacies — every physical business with a POS is included.

What happens if my POS or cash register can't print the QR?

You'll need to switch systems before your deadline. Traditional cash registers and non-adapted POS systems can't generate the signed, chained records the regulation requires, so they stop being valid. Penalties for using non-compliant software reach €50,000 per year.

Up to what amount can I issue a simplified receipt in hospitality or retail?

Up to €3,000 VAT included. The general limit for a simplified invoice is €400, but it rises to €3,000 for activities listed in art. 4.2 of RD 1619/2012: hospitality and catering, retail, passenger transport, parking, hairdressers or dry cleaners, among others. Above €3,000, the customer must identify themselves with their NIF and receive a full invoice.

Does the QR also go on refunds and reprinted receipts?

Yes. The corrective record for a refund is just another billing record and carries its own verification QR. And if you reprint a receipt, it must come out with the same QR as the original record — the QR identifies the reported record, not the paper copy.

Do I need the QR now, or can I wait until 2027?

The requirement takes effect January 1, 2027 for companies and July 1, 2027 for self-employed. You're not in breach today if your receipts don't carry a QR — but software vendors must already offer compliant products since July 2025, and switching POS systems takes time. Getting ahead avoids the last-minute rush.

Does the same QR apply in the Basque Country?

Not exactly. In Araba, Bizkaia and Gipuzkoa, TicketBAI applies — the equivalent regional system, which also requires a QR on every receipt but with its own specification (already in force since 2021-2022 depending on the territory). Navarre has its own system. VeriFactu and its QR apply in common territory.

Is the QR VeriFactu mandatory on receipts?