Set up Point of Sale CMS to follow Spain's tax rules, including Verifactu and TicketBAI. These tools check how much VAT is being reported and if it's being paid.
Starting January 2026, retail merchants subject to corporate tax in Spain shall follow Verifactu, the Spanish Tax Agency’s (AEAT) new invoice reporting system.
Merchants that are based in the Basque Country (Araba, Gipuzkoa, Bizkaia) shall also follow TicketBAI. TicketBAI is a set of rules that were created by the provinces.
Which System Applies to You?
Your reporting obligations depend on your company’s fiscal residency, not the physical location of your stores:
- Verifactu: applies to businesses fiscally registered in all regions of Spain except Navarre and the Basque Country.
- TicketBAI: Applies to businesses fiscally registered in the Basque Country, even if their stores operate outside that region.
Key Differences Between Verifactu and TicketBAI
| Requirement | Verifactu | TicketBAI |
|---|---|---|
| Transmission | Real-time or deferred with secure storage | Real-time only |
| Certificates | Not required | Device certificates required |
| Software Setup | AEAT compliance | Must be registered with provincial authorities |
High-Level Requirements
Both Verifactu (for most of Spain) and TicketBAI (for Basque Country) aim to combat tax fraud by imposing requirements on POS systems, verifying:
- Traceability and Integrity
- Sequential and unalterable transaction records
- XML file generation for all transactions
- Secure storage of all generated XML files
- Reporting
- Mandatory use of certified software for electronic invoicing
- Capability to send billing records to tax authorities (real time for TicketBAI)
- Digital signatures for XML files (TicketBAI)
- Invoice Features
- QR codes and identification codes on invoices
Reporting Requirements
Transactions are reported to Verifactu or TicketBAI in real time via EFSTA middleware.
Merchants will be granted access to the EFSTA portal to retrieve these reports as needed. Detailed instructions on how to retrieve these files are provided here.
Third-Party Responsibilities
Point of Sale collaborates with EFSTA, a middleware provider that verifies the fiscalization, security, and archiving of all order data.
EFSTA's documentation related to Spain is available here.
Offline Behavior
Receipts can be printed in offline mode, but the transaction is only fiscalized after the POS system goes online. The receipts indicate that the fiscal service was offline after the transaction finished. After the POS system goes online, the data is synced with EFSTA to fiscalize the transaction.
Review the offline and online capabilities comparison here.
Set up and Configure EFTSA
Initial merchant setup on EFTSA is performed by the Point of Sale team, and merchant users can log in to the EFSTA portal. Merchants can access their reports on the portal.
Turn on Fiscalization for Spain
Point of Sale CMS groups fiscalization settings in one place. The navigation path you use depends on whether you’re setting up fiscalization for the first time.
- For new merchants, go to and create a configuration. If you can’t create a configuration, switch to a merchant region that supports fiscalization. For example, a U.S. merchant region that doesn’t support fiscalization won’t allow you to create one.
-
For legacy merchants, go to
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Expand All and enable/configure these settings:
Enabling FiscalizationTax Identifier (merchant tax ID).
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Expand All and enable/configure these settings:
Configure Receipts for Spain Fiscalization
Metadata that needs to be included in receipt headers and footers along with other standard fields:
| Required Information | Expected Information / PS Tags |
|---|---|
| Número de identificación fiscal (NIF) | <Enter Client Tax ID to be provided by client> |
| Version | :ps_major_version |
| Fecha de la transacción | :ps_order_time |
| Imprimir fecha | :ps_current_timestamp |
| Número de impresión | :ps_print_number |
| Número de líneas | :ps_transaction_line_items_count |
| Transacción | :ps_transaction_id |
| ID del billete | :ps_receipt_id |
For printing the Fiscal QR code on printed receipts, specific fiscal tags shall be added to the receipt template (more details on the printed receipt template can be found here).
- :ps_fiscal_label
- :ps_fiscal_value
If a merchant intends to use Point of Sale's email receipt template for printing Fiscal data on the email receipts, specific fiscal tags shall be added to the email receipt template (more information on the email receipt templates can be found here).
- {fiscal_print_placeholder_start}
- {fiscal_print_label}
- {fiscal_print_value}
- {fiscal_print_placeholder_end}
Obtain Digital Certificates
Merchants shall obtain a company seal certificate for Verifactu compliance. This certificate lets their billing software sign invoicing records automatically and digitally. This makes it safe for tax authorities to verify the records and make sure they're valid.
Verifactu - Process Guide by EFSTA. Refer Certificate Setup section
TicketBAI - Process Guide by EFSTA. Refer Certificate Registration section