What VeriFactu is
VeriFactu is the name by which the Spanish Regulation on computerised invoicing systems (Royal Decree 1007/2023) is known. It requires the software you invoice with to record each invoice so that it cannot be deleted or changed without leaving a trace, and each invoice to carry a QR code.
According to the Spanish Tax Agency, its aim is to stop invoices being left out or altered. To achieve this, the software creates a record of each invoice with a digital fingerprint of its data and a reference to the previous record, so that deleting or changing an invoice leaves a trace.
“VERI*FACTU”, with an asterisk, is also the name of one of the two ways of complying with the regulation: the one that sends each record to the Spanish Tax Agency at the moment the invoice is issued. Both are explained further down.
Do hair salons and barbershops have to comply?
Yes, if you take payments and invoice with software or a till that records sales. The regulation applies to the self-employed and to companies that invoice with a computerised system, and receipts count too.
- Receipts count. Simplified invoices, which is what you give almost all your customers, are subject to the regulation.
- The till is also an invoicing system if it records sales and prints the receipt.
- It doesn’t affect you if you invoice by hand, with no software. A Word or Excel template in which you only type, print and save doesn’t count either; it does count if you have programmed it to keep the invoice book.
- Nor does it apply to those who keep their VAT books through the Immediate Supply of Information (SII) or, as a general rule, to those whose tax address is in the Basque Country or Navarre.
If you have doubts about your specific case, for example if you are on the flat-rate scheme (módulos), check with your accountant.
From when VeriFactu is mandatory
According to the BOE, companies must have their software adapted before 1 January 2027, and the self-employed before 1 July 2027. The Ministry of Finance has announced that it wants to postpone it to October 2028, but as of 7 November 2026 that postponement has not been published.
| Who | Deadline | Regulation |
|---|---|---|
| Companies (those that pay Spanish corporation tax, such as an S.L.) | Before 1 January 2027 | Royal Decree 1007/2023, with the dates set by Royal Decree-law 15/2025 (BOE of 3 December 2025) |
| The self-employed and everyone else required to comply | Before 1 July 2027 | The same regulation |
Until those dates, using adapted software is voluntary. Having it earlier gives you time to get used to it and to resolve questions with your accountant without rushing.
What changes on the receipt and at the till
For you, almost nothing: you take payment and give the receipt as always. What changes is the software: every receipt and every invoice is recorded so that it cannot be deleted, and carries a QR code.
- A QR code at the top of the receipt or invoice, between 30 and 40 millimetres. It goes on full and simplified invoices, on paper or in electronic format.
- A phrase, “VERI*FACTU” or “Factura verificable en la sede electrónica de la AEAT” (invoice verifiable on the Spanish Tax Agency’s website), only if your software works in the VERI*FACTU mode.
- Nothing is deleted. If a receipt is wrong, it is cancelled or corrected and a record is kept.
- Your customer can check it. With the VERI*FACTU mode, scanning the QR shows whether the Spanish Tax Agency has that invoice on record.
VERI*FACTU or not VERI*FACTU: the two ways to comply
Both comply with the regulation. In the VERI*FACTU mode, the software sends each record to the Spanish Tax Agency at the moment the invoice is issued; in the other, the software keeps them itself, with extra security measures, and the Spanish Tax Agency can ask for them later.
| Feature | VERI*FACTU | Not VERI*FACTU |
|---|---|---|
| Sending to the Spanish Tax Agency | Each record, when the invoice is issued | They are not sent; the Spanish Tax Agency can ask for them later |
| Electronic signature of the records | Not required | Yes, plus an event log |
| “VERI*FACTU” phrase on the receipt | Yes | No |
| QR code | Yes | Yes |
If you choose the VERI*FACTU mode, you must keep it at least until the end of the calendar year in which you start sending. For a hair salon the practical difference is small: what matters is that the software you use is adapted and tells you which mode it works in.
What to ask of your salon software
That the manufacturer states in writing that it complies with the regulation, puts the QR on receipts and invoices, doesn’t let sales be deleted and gives you what your accountant needs.
- The responsible declaration. There is no external certification or official list of programs: the manufacturer declares in writing that its software complies. That declaration has to be visible inside the software itself, in every version, and you must be able to read it before signing up.
- The QR on receipts and invoices, simplified ones included.
- Cancel and correct, don’t delete. If the software lets you delete a sale without leaving a trace, it doesn’t comply.
- The mode. Ask whether it works in VERI*FACTU or in the other mode, and what you have to do.
- Payment and receipt in the same place. If the software that takes cash, card or Bizum payments is the same one that issues the receipt, there is no need to copy sales by hand from one place to another.
- What your accountant asks for. That it exports sales and invoices in a file your accountant can use.
What happens if you don’t adapt
Using software that doesn’t comply once it is mandatory is penalised with €50,000 for each tax year, under article 201 bis of the Spanish General Tax Law. For the manufacturer that produces or sells it, €150,000 per tax year and per type of program.
Once the deadline has passed, the responsibility lies with whoever uses the software: if your provider doesn’t adapt it, it is up to you to change software.
How Kairox’s CRM does it
Kairox’s CRM invoices from the software itself, adapted to VERI*FACTU, with the QR code on every invoice. If you already work with Holded or FacturaDirecta, the CRM sends them each sale and they issue the invoice.
Official sources
This guide summarises the regulations from the official sources, checked on 7 November 2026. It is for information only: for your specific case, ask your accountant.
- Royal Decree 1007/2023, of 5 December, consolidated text in the BOE.
- Spanish Tax Agency FAQ on VERI*FACTU, updated to 21 October 2026.
- Information note from the Spanish Ministry of Finance of 5 October 2026, on the postponement to 2028.
FAQ
Do hair salons have to use VeriFactu?
Yes, if they take payments and invoice with software or a till that records sales, even when they only give receipts. It doesn’t affect those who invoice by hand, with no software, nor, as a general rule, those whose tax address is in the Basque Country or Navarre.
From when is VeriFactu mandatory for the self-employed?
According to the BOE (Spain’s official gazette), the self-employed must have their software adapted before 1 July 2027, and companies before 1 January 2027. Until then it is voluntary.
Has VeriFactu been postponed to 2028?
The Ministry of Finance announced it on 5 October 2026 as a forecast, so that it coincides with e-invoicing. As of 7 November 2026 there is no regulation in the BOE that changes it: the dates in force are still the 2027 ones.
Do salon receipts carry a QR code?
Yes. The QR code goes on full and simplified invoices (receipts), on paper or in electronic format, at the top of the document.
Do I have to send my invoices to the tax authorities?
Only if your software works in the VERI*FACTU mode, and the software itself does it when issuing each invoice. In the other mode, the software keeps the records and the Spanish Tax Agency can ask for them later.
What is the fine if I don’t adapt?
Using software that doesn’t comply once it is mandatory is penalised with €50,000 for each tax year, under article 201 bis of the Spanish General Tax Law.
Keep reading
- How to choose hair salon softwareEssential, advanced and differentiating features, what to ask, how to try it and how to switch.
- VeriFactu for the self-employedWhether it applies to you, from when, what happens with flat-rate tax, Excel or your accountant, and what to do now.
- Appointment confirmation and reminder messagesTemplates to copy, examples by sector, when to send them and how to automate them.