Verifactu FAQs 🇪🇸
Table of Contents
1. What is Verifactu?
Verifactu is the new fiscalisation system introduced by the Spanish Tax Agency (AEAT). It ensures POS invoices are secure, tamper-proof, traceable, and include a Verifactu QR code for AEAT verification. Verifactu is based on Royal Decree 1007/2023 and Ministerial Order HAC/1177/2024, and applies across Spain outside the Basque Foral territories.
2. What is the difference between TicketBAI and Verifactu?
Spain uses two fiscalisation systems depending on your business location:
| Region | Applicable System | Main Requirements |
|---|---|---|
| Basque Country (Álava/Araba, Gipuzkoa, Bizkaia) | TicketBAI | Applies only in these Foral territories. You must use “software garante” that signs each sale and, in Bizkaia, keep the LROE (Libro Registro de Operaciones Económicas). Certificates and software registration are handled by the provincial tax offices. |
| Rest of Spain except Navarra | Verifactu | Applies to the rest of Spain, except Navarra. Based on national rules (Royal Decree 1007/2023 and Order HAC/1177/2024). Invoices must include the wording “VERI*FACTU” and a QR code. Businesses can optionally send invoices in real time to AEAT. |
If your HoReCa business is located outside the Basque Country, you must comply with Verifactu.
3. How does Verifactu differ from TicketBAI in practice?
| Aspect | TicketBAI | Verifactu |
|---|---|---|
| Region | Basque Country (Álava, Gipuzkoa, Bizkaia) | Rest of Spain (except Navarra) |
| Authority | Provincial tax offices | National Tax Authority (AEAT) |
| System Setup | Must use registered “software garante” and send signed XML files | Software producer files a “Declaración Responsable” confirming compliance |
| Invoice Format | Includes TicketBAI identifier and QR | Includes “VERI*FACTU” legend and QR |
| Certificate Type | Device or organization certificate (via IZENPE or other local providers) | Qualified entity certificate (FNMT or other providers) |
| Extra Requirements (Bizkaia) | Maintain the LROE (Libro Registro de Operaciones Económicas) via Models 140 or 240 | Not applicable |
If you operate in Bizkaia, ensure you maintain the LROE records alongside TicketBAI.
5. What do I need to do to prepare for the Verifactu solution?
Main steps:
- Get a qualified digital certificate (“Sello de Entidad”).
- Keep your certificate and password ready for upload to your DISH Back Office.
- Upload and confirm activation when the DISH Verifactu tool is available or contact your Implementation Manager to upload it for you now.
You do not need to upload the certificate immediately, just buy and store it safely now, then upload later when prompted.
6. What is a digital certificate, and why is it required?
A digital certificate (Sello de Entidad) is an electronic credential that authenticates your business with AEAT. It ensures invoices are legally valid, secure, and traceable.
Certificates are usually issued for 12, 24 or 36 months.
7. What are the Verifactu modes?
- VERI*FACTU mode: POS sends each invoice record in real time to AEAT. QR can be verified online.
- Non-VERI*FACTU mode: The POS does not fiscalise invoices and does not print any Veri*factu QR code on the receipt. All required secure records are stored locally, but no data is sent automatically to the AEAT.
Both modes comply with RD 1007/2023.
8. Do I need to upload my certificate now?
You have two options:
- Upload now with Implementation Manager (IM): recommended if you want guided assistance and want to be ready early.
- Wait for the self-upload tool: available from December 2025, allowing you to upload privately via your POS.
9. What exactly do I need from the certificate to upload?
- Certificate file in .p12 format (Max 4 MB)
- Certificate number (if applicable)
- Certificate password
Your Back Office will confirm successful activation with AEAT after upload.
10. How will DISH help me with the activation?
- DISH will provide an automated activation tool.
- Your Implementation Manager (IM) can help you upload now if you prefer to do that beforehand. IM assistance is available until December 2025.
- You will receive email notifications, step-by-step in-POS instructions, and access to Support.
DISH does not charge extra for Verifactu activation in the POS.
11. What happens if I don’t activate Verifactu on time?
If your POS is not fiscalised after the deadlines, it will be considered non-compliant with Spanish tax rules.
Non-compliance may prevent issuing legally valid invoices. Prepare early to avoid business disruption.
12. What happens during a tax inspection (“comprobación” or “verificación de datos”)?
During an inspection, officials may:
- Arrive unannounced and present the official “comunicado de inicio de actuación” that defines the scope of the audit.
- Secure the cash register environment: POS terminals, printers, fiscal modules, and software access.
- Check that your POS is running a certified software version and that the Veri*factu / TicketBAI registration details are correct.
- Verify invoices by scanning the QR code and comparing printed receipts with digitally transmitted data (XML, hashes, TBAI numbers).
- Request exported invoice files, event logs, Z-reports, voids, discounts, cancellations, and cash-handling documentation.
- In TicketBAI regions: check signed XML validity, check LROE entries, and confirm that your TBAI numbers are consecutive without gaps.
- Ask operational questions such as: “Which software version do you use?”, “How are cancellations or discounts recorded?”, or “Who is your software provider?”
- Secure evidence such as journal exports or full system backups if manipulation is suspected.
- At the end, issue an “acta de inspección” summarizing findings, secured data, and next steps.
✅ Practical tip:
Keep a one-page binder by the till with:
13. What about simplified invoices (tickets) in HoReCa?
Simplified invoices (tickets) remain allowed within legal limits. If a customer requests identification, the POS must capture additional fields (name, NIF, address) and issue a full invoice as required under RD 1619/2012 and Verifactu rules.
14. How do I know if I am an Enterprise or an Autonomo?
Autónomo if:
- Registered with AEAT as self-employed;
- Invoice under personal NIF (DNI + letter);
- Pay IRPF and Social Security as self-employed;
- Listed as “Empresario o Profesional” in tax census.
Enterprise (Company) if:
- Legal entity (S.L., S.A., cooperative);
- Invoice with company CIF/NIF (starts with a letter, e.g. B12345678);
- File corporation taxes.
📍 If unsure: Check your Modelo 036/037 or ask your accountant.
15. What are my DISH Back Office login credentials?
Your Back Office credentials were provided during POS setup (username + initial password). You were asked to change the initial password for security. If you’ve forgotten them, contact Customer Support to recover access.
16. How do I upload the certificate?
You will upload the certificate in your DISH Back Office when the Verifactu activation tool is live.
Options:
- Upload now with help from your Implementation Manager (IM).
- Use automated self-upload from December 2025.
Step-by-step instructions will appear in your POS when the feature is available.
17. Will this cost me money?
- Certificate cost: Yes — set by the certificate provider.
-
DISH fees: No extra charge from DISH for activating Verifactu.
Certificates typically last 1–3 years, depending on purchase.
18. Is my certificate safe?
Yes. Security measures:
- Certificates are encrypted and handled securely within your POS environment.
- Handling complies with AEAT security requirements.
19. What will change in my POS?
A Verifactu activation option will appear in your Back Office when the tool is released.