With Verifactu coming into effect from 2027, your physical point of sale must meet new technical and legal requirements. If you sell with Shopify POS, Comply ensures that compliance automatically — without changing the way you sell.
Note: Verifactu is the regulatory implementation of Anti-Fraud Law 11/2021. To understand what that law means for your business beyond Verifactu, see Anti-Fraud Law: How Does It Affect Your Point of Sale if You Use Shopify POS?
What Is Verifactu?
Verifactu is the verified invoicing system run by the AEAT. It ensures the authenticity, traceability, and immutability of every invoice issued at the point of sale. With Verifactu, every sale generates a traceable record that is sent to the AEAT automatically or kept available for inspection.
Who Does It Apply To?
Verifactu applies to all physical retailers that process sales, exchanges, or returns in Spain, regardless of their size or sector.
Excluded:
Retailers in the Basque Country (TicketBAI) or Navarre (future NaTicket system).
Businesses subject to the SII.
Taxpayers not required to issue invoices (self-employed in the equivalence surcharge regime or flat-rate taxation modules).
Key dates
Under current regulations (Royal Decree 1007/2023, as amended by Royal Decree-law 15/2025), Verifactu will become mandatory on the following dates:
1 January 2027: companies subject to Corporate Income Tax.
1 July 2027: all other taxpayers, including self-employed individuals and professionals.
Possible postponement to October 2028
On 5 October 2026, the Spanish Ministry of Finance published an official information note announcing its intention to postpone all pending Verifactu obligations until October 2028. The aim of this change is to align Verifactu with the mandatory e-invoicing requirement.
For now, this is only a forecast. No regulation amending the dates has been approved yet, so the official dates remain those stated above. We will update this article as soon as confirmation is published in the BOE.
What Changes in Your Day-to-Day Operations
Verifactu changes the way you document every sale:
Store receipts are now verified invoices in a standardized format validated by the AEAT.
Every document must include a QR code that identifies the transaction and enables its traceability.
All invoices form part of an immutable chain of records, with no gaps or duplicates.
Comply handles all of this transparently. Shopify POS receipts are automatically adjusted to meet the legal standard — you don't need to change anything about your sales flow.
What Comply Does for You
Comply, developed by DAP Consulting SL, meets all the technical requirements the AEAT sets for point-of-sale invoicing software:
Ensures the immutability of data once issued.
Guarantees full traceability of every invoice, from creation to submission to the Tax Agency.
Records every transaction with the AEAT in real time.
Embeds the mandatory QR code in every document.
Exports data for tax inspections or audits.
Just connect Comply to your Shopify POS account and configure your tax details. That's it.
Comply as an Authorized Representative of the AEAT
Comply is an official Authorized Representative of the Spanish Tax Agency. Through the official direct representation model, Comply acts on behalf of your business to submit invoicing records electronically. This authorization is specific and limited: it only covers the automatic submission of Verifactu records from your business. It does not grant access to any other tax management.
Verifactu and Your Online Sales
Online sales on Shopify generate order confirmations, not invoices. These confirmations are not subject to Verifactu. However, if you issue an invoice for an online sale through your accounting software, that invoice must comply with Verifactu requirements. Neither Shopify nor Comply manage the tax compliance of online sales. If you're unsure how to handle this, consult your tax advisor.