VERI*FACTU for hotels, hostales and tourist rentals in Spain: the dates in force (2027), the announced delay and what to do with your invoicing software

Updated 9 November 2026

If your hotel, hostal or tourist apartment in Spain issues invoices with software (your PMS, your accountant's program or an invoicing app), VERI*FACTU applies to you: the software must comply with the Regulation on invoicing computer systems. This guide sums up what the Official State Gazette (BOE) and the Spanish Tax Agency (AEAT) say as of 9 November 2026, with sources at the end. The dates have already changed twice, so it matters what is law and what is only an announcement. It is not tax advice: ask your accountant about your case.

The dates in the BOE today

Royal Decree-law 15/2025 (BOE of 3 December 2025) rewrote the fourth final provision of Royal Decree 1007/2023:

Companies (Corporate Income Tax payers): systems adapted «before 1 January 2027».
Everyone else, including the self-employed: systems operational «before 1 July 2027».
The AEAT's information note on the deadline, updated on 13 October 2026, still gives these two dates.
The consolidated text of Royal Decree 1007/2023 in the BOE was last updated on 3 December 2025.

The delay announced in October 2026

The AEAT's VERI*FACTU page (updated 3 November 2026) links a «Communication from the Ministry of Finance of 05/10/2026» on the «expected extension of the deadline to adapt invoicing computer systems»:

It is an expectation, not a law: as of 9 November 2026 we found no rule in the BOE changing the dates.
The AEAT page gives no new date. The press mentions October 2028, to match B2B e-invoicing; we could not confirm this in an official source.
Until something is published in the BOE, the 2027 dates apply. The prudent course is to keep preparing and check this guide again: we will update it when the rule comes out.

Who is affected and who is not

According to Royal Decree 1007/2023 and the AEAT's FAQ (21 October 2026):

It applies to anyone issuing invoices with a computer system: «the set of hardware and software used to issue invoices». A PMS that issues invoices is one.
It does not apply to those who invoice exclusively by hand, because they use no computer system at all.
Spreadsheets and word processors: not covered if used only to write the invoice, but covered if, for example, a macro generates the register of invoices issued.
Those filing through the SII (Immediate Supply of Information) do not have to comply with this regulation.
Businesses with their tax domicile in the Basque Country and Navarre follow their own regional (foral) rules.
Tourist rentals: according to the AEAT, if the rental is not a business activity (for example, without one employee on a full-time employment contract) the landlord does not need to adapt. If hotel-type services are offered, the income is business income and those invoices are covered.

What changes on the invoice

Order HAC/1177/2024 sets the technical details:

A QR code on the invoice and receipt, «between 30x30 and 40x40 millimetres», so the customer can check it with the Tax Agency.
Two modes: VERI*FACTU, which sends each invoice record to the AEAT at once, and «non-VERI*FACTU», which does not send it but keeps chained, unaltered records.
Invoices from a system in VERI*FACTU mode carry the legend «Factura verificable en la sede electrónica de la AEAT» or «VERI*FACTU».
The change is in the software: your provider makes it. You choose the mode and check the QR prints correctly.

What to do now, step by step

For a hotel, hostal or apartment that invoices with software:

Ask your PMS or invoicing provider in writing whether their version complies with the Regulation on invoicing computer systems, and from when.
Decide the mode (VERI*FACTU or non-VERI*FACTU) with your accountant.
Issue a test invoice and check the QR and, where relevant, the legend appear.
If you invoice little and have no software, the AEAT offers a free invoicing app (only for invoices in your own name or by a representative, with identification and a named recipient).
Note the date that applies to you (company or self-employed) and check the BOE again before then in case the delay is approved.

Fines

The legal basis the AEAT cites is articles 29.2.j) and 201 bis of the General Tax Law:

According to binding ruling V0849/2025 of the Directorate-General for Taxes, which reproduces article 201 bis: 50,000 euros per tax year for holding non-certified or altered systems, and 150,000 euros per year and type of system for those who make or sell them.
We could not read article 201 bis in the consolidated BOE text in this review.

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Frequently asked questions

When must a hotel in Spain comply with VERI*FACTU?

According to the BOE as of 9-11-2026: companies before 1 January 2027; self-employed before 1 July 2027. The Finance Ministry announced an expected extension on 5-10-2026, but no rule has been published.

Has VERI*FACTU been delayed to 2028?

There is a Finance Ministry announcement of 5 October 2026 and the press mentions October 2028, but as of 9 November 2026 there is no rule in the BOE. Until then the 2027 dates apply.

I have a tourist rental: does it apply?

According to the AEAT, if the rental is not a business activity there is no need to adapt; if you offer hotel-type services, those invoices are covered. Check with your accountant.

I invoice by hand: must I do anything?

No: the AEAT says the regulation does not apply to those who invoice exclusively by hand, since they use no computer system.

What is the fine?

Ruling DGT V0849/2025 records 50,000 euros per tax year for using non-certified or altered systems.

Sources

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