With Verifactu, the "receipt" as you knew it is gone. Every sale at the point of sale now generates a verified invoice. This article explains what types of invoice Comply issues and what the differences between them are.
Note: This article covers the concepts. If you want to know how to issue each invoice type in-store step by step, see Using Comply at the Point of Sale (Shopify POS).
From Receipt to Invoice: What Has Changed
Before Verifactu, the "receipt" was a document with no fiscal validity. It didn't identify the customer, didn't allow VAT deduction, and had no legal value as an invoice.
Under the Verifactu Regulation, you can no longer issue a document with no fiscal validity. Every sale, no matter how small, must be documented as a verified invoice that meets these requirements:
Sequential numbering.
Electronic signature or hash.
Verifiable QR code.
Immutable storage.
Real-time submission to the Tax Agency.
By law, the receipt becomes a simplified invoice (FS). Comply generates it automatically with every sale.
Note: Shopify adds a receipt number to all invoices printed at the POS. This is an internal reference with no fiscal or legal effect.
Concept | Does it exist with Verifactu? | Does it have fiscal validity? | Does Comply issue it? |
Receipt with no fiscal validity | ❌ No | ❌ No | ❌ |
Simplified invoice (FS) | ✅ Yes | ✅ Yes | ✅ Automatically |
Full invoice (FC) | ✅ Yes | ✅ Yes | ✅ With identified customer |
Rectified Invoice (RS or RC) | ✅ Yes | ✅ Yes | ✅ Automatically |
Invoice Types in Comply
Simplified invoice (FS)
This is the default invoice when the customer doesn't provide tax details. Comply issues it automatically for every sale with no identified customer in Shopify POS. It doesn't allow the customer to deduct VAT and includes the mandatory verification QR code.
Full invoice (FC)
Issued when the customer provides their name, Tax ID (NIF), and address. This is the legally required invoice when a customer requests one and is valid for VAT deduction. It also includes the verification QR code.
Simplified rectified invoice (RS)
Comply generates this automatically for returns or exchanges against a simplified invoice, or when converting a simplified invoice into a full one. It references the original invoice and maintains traceability without modifying it.
Full rectified invoice (RC)
Comply generates this automatically for returns or exchanges against a full invoice. It is recorded as an independent document and references the original invoice.
When Comply Issues Each Type
Situation | Document generated |
Sale with no identified customer | Simplified invoice (FS) |
Sale with identified customer (Tax ID, company name) | Full invoice (FC) |
Return or exchange against a simplified invoice | Simplified credit note (RS) |
Return or exchange against a full invoice | Full credit note (RC) |
Comply selects and generates the correct type automatically based on the data available at the time of the transaction.
Numbering System
All Comply invoices follow a unique, sequential, and immutable numbering system that guarantees full traceability for any AEAT inspection.
Example: 2025-108123488585-3-RC-21
Segment | What it indicates |
| Year of issue |
| Unique location ID in Shopify POS |
| Register number (POS terminal) within that location |
| Invoice type: FS, FC, RS, or RC |
| Sequential number per register |
This system guarantees no gaps, duplicates, or breaks in the numbering. Comply assigns the structure automatically — you don't need to configure anything.