Can I forget about adapting my POS until 2028?

No. The delay to October 2028 is a plan by Hacienda that hasn't been approved yet. Until it's published in the BOE, the deadlines in force are 1 January 2027 for businesses that pay Corporate Income Tax and 1 July 2027 for everyone else. On top of that, Hacienda says the technical requirements will be maintained in substantially equivalent terms, so your till software will most likely have to be adapted anyway, although the final text is still to come.

My restaurant is an SL. Does the delay apply to me too?

Hacienda's note doesn't make that clear: it speaks generally of postponing the regulation's obligations still pending application for business owners and professionals, without distinguishing between companies and self employed people. The exact scope will be set by the rule published in the BOE. Today, if your business pays Corporate Income Tax, the deadline in force is still 1 January 2027.

If I issue all my invoices by hand, does Verifactu affect me?

No. According to the Agencia Tributaria, if you issue all your invoices by hand, you're not affected. If you use software or a POS to invoice, even for simplified invoices, you're in, unless you're on the SII, your tax address is in the Basque Country or Navarre, or you have a non application decision in force.

Tax

Is VeriFactu being delayed again? What bars and restaurants need to know

The 5 October note talks about delaying the pending Verifactu obligations to October 2028. Until it's published in the BOE, the deadlines that count are still the 2027 ones.

Menuveo teamUpdated October 6, 20261 min read

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In this article

In 30 seconds

Hacienda wants to delay Verifactu until October 2028, but it's only an announcement: it hasn't been approved or published in the BOE yet.
Meanwhile, the current deadlines set by Royal Decree-law 15/2025 apply: 1 January 2027 if your business pays Corporate Income Tax and 1 July 2027 for everyone else, self-employed included.
Hacienda says the till software's technical requirements will be maintained in substantially equivalent terms, so you'll most likely have to adapt your POS anyway.
This week: talk to your POS provider, don't freeze the adaptation and ask your gestoría to let you know when it's published in the BOE.

Introduction

Can I forget about the POS until 2028? Since 5 October, when Hacienda announced it wants to delay Verifactu until October 2028, that's the question behind a lot of bars. Not yet: it's been announced, not approved.

What Hacienda has announced

In an information note, Hacienda explains that it plans to align Verifactu with mandatory electronic invoicing for businesses that invoice up to 8 million euros a year. To do that, it would postpone "the obligations still pending application" under Royal Decree 1007/2023 until October 2028.

It doesn't give a specific day, and it doesn't say which rule will do it or when it will be approved. Nor does it distinguish between companies and self-employed people: it speaks generally of "business owners and professionals". The exact scope will be set by the rule that gets published in the BOE.

Hacienda adds that, once the new timetable is approved, it will make a second amendment to bring the scope and certain technical aspects of both systems together, taking into account future European digital reporting requirements (ViDA). In other words, who it applies to could also change.

Meanwhile, the 2027 deadlines rule

Until the delay is published in the BOE, the deadlines in Royal Decree-law 15/2025 apply. The Agencia Tributaria keeps them on its website, updated on 6 October:

Your business	Invoicing software adapted before
Pays Corporate Income Tax (the usual case for an SL)	1 January 2027
Everyone else, including self-employed people taxed under IRPF	1 July 2027

Watch out

Under the rules in force today, from those dates, using invoicing software that doesn't meet the requirements (or that isn't certified when it should be, or that has been altered) is a serious offence. The penalty is 50,000 euros per financial year. The Agencia Tributaria specifies that it would be imposed "after assessing the taxpayer's conduct and their responsibility".

It covers the software you invoice with, including the till receipts (simplified invoices). You're out if you issue all your invoices by hand, you're on the SII, your tax address is in the Basque Country or Navarre, or you have a non-application decision in force.

Did I waste my money if I've already changed my till?

The note doesn't say so explicitly, but it gives a hint. According to Hacienda, the regulation's requirements (integrity, retention, accessibility, legibility, traceability and unalterability, as well as the system's other technical guarantees) "will be maintained in substantially equivalent terms". In other words, the software's technical requirements would be practically the same. If the delay is approved, the likely outcome is that you gain time, although we'll have to see the final text, because Hacienda also plans to review who it applies to.

That said, the second amendment will touch "certain technical aspects", so your software might need another update further down the line.

What if I've already switched on Verifactu?

Until your deadline (31 December 2026 or 30 June 2027) it's a testing period: you can stop sending records and invoice with another system. The obligation to stay on Verifactu until the end of the year only kicks in once your deadline has arrived and you make your first real submission.

What you can do this week

Call your POS provider: is your software adapted? Will it cover the technical changes that come later?
Don't freeze the adaptation: if your business is an SL, the legal deadline in force is 1 January 2027 and the delay isn't approved yet.
Ask your gestoría to let you know when the amendment is published in the BOE.

Source: information note from the Ministerio de Hacienda (5 October 2026) and the Agencia Tributaria's Verifactu website.

Informational content, not legal advice.

Frequently asked questions

: No. The delay to October 2028 is a plan by Hacienda that hasn't been approved yet. Until it's published in the BOE, the deadlines in force are 1 January 2027 for businesses that pay Corporate Income Tax and 1 July 2027 for everyone else. On top of that, Hacienda says the technical requirements will be maintained in substantially equivalent terms, so your till software will most likely have to be adapted anyway, although the final text is still to come.
: Hacienda's note doesn't make that clear: it speaks generally of postponing the regulation's obligations still pending application for business owners and professionals, without distinguishing between companies and self employed people. The exact scope will be set by the rule published in the BOE. Today, if your business pays Corporate Income Tax, the deadline in force is still 1 January 2027.
: No. According to the Agencia Tributaria, if you issue all your invoices by hand, you're not affected. If you use software or a POS to invoice, even for simplified invoices, you're in, unless you're on the SII, your tax address is in the Basque Country or Navarre, or you have a non application decision in force.