Bars, cafés and restaurants across the Canary Islands will need to be much more careful about how they record complimentary and staff drinks from 2027, when new digital invoicing requirements come into force.

The changes are linked to VeriFactu, the new invoicing control system promoted by Spain’s Tax Agency (Agencia Tributaria) as part of measures designed to combat tax fraud and prevent invoices and receipts from being deleted or manipulated.

For hospitality businesses, the rules mean it will no longer be enough simply to consider a free drink or complimentary round of shots as something “on the house”. These transactions will also need to be properly recorded through the establishments till system.

When does VeriFactu come into force?

The new requirements are scheduled to take effect from January 1st 2027 for businesses liable for Corporation Tax. For other taxpayers covered by the regulations, including many self-employed workers, the deadline will be July 1st 2027.

This means thousands of bars, restaurants and cafés across the Canary Islands will need to ensure that their invoicing software complies with the requirements established by the Spanish Tax Agency.

One of the main objectives is to create a reliable and traceable record of transactions, making it much more difficult for businesses to alter or delete sales information after it has been generated.

What about a staff drinks or shots?

This is where the changes could catch out some hospitality businesses.

According to hospitality technology portal Qamarero, establishments must ensure that all relevant operations are registered correctly, including internal consumption by staff and items given free of charge to customers.

For example, a restaurant may decide to offer diners a complimentary coffee or shot after their meal, while a bar might give regular customers a free drink or offer a round of shots after a large group has paid their bill.

Although the customer hasn't paid for those particular drinks, they still need to be accounted for correctly within the business's system.

The same principle applies to products consumed internally by staff rather than sold directly to customers.

The aim is to ensure there is an accurate record explaining what has happened to stock and why an item that entered the business has not subsequently appeared as a normal paid sale.

Significant penalties for non-compliance

The introduction of VeriFactu forms part of Spain's wider Anti-Fraud Law and represents a major change in how businesses generate and maintain their invoicing records.

Businesses will therefore need to check that their point-of-sale and invoicing software meets the required standards before the relevant 2027 deadline.

The legislation includes potentially substantial penalties for serious breaches involving non-compliant invoicing software, with fines that can reach €150,000 in certain circumstances.

However, this does not mean that a bar or restaurant would automatically face a €150,000 fine simply for forgetting to register a few shots. The level and application of penalties depend on the nature of the infringement.

For bars and restaurants in the Canary Islands, the practical message is straightforward: complimentary drinks can still be offered, but from 2027 businesses will need to make sure they are correctly recorded and accounted for.

That free coffee or chupito may still be on the house — but it shouldn't be invisible to the till.