VeriFactu Fines and Penalties:
Up to €50,000 in penalties
The penalty regime set out in the Anti-Fraud Law is strict. Failing to keep an unalterable chain of invoice records, or simply holding software without the manufacturer's responsible declaration, carries serious financial consequences.
Penalties for Freelancers
Fines of €50,000Article 201 bis of the General Tax Law establishes that users (companies, freelancers and retailers) who use or hold software that does not meet the technical requirements are committing a serious infringement.
- Flat fine of €50,000: For every accounting year in which you hold software without the manufacturer's responsible declaration.
- Concealment is irrelevant: The fine applies for merely *holding* non-compliant software, with no need to prove fraud or hidden income.
Penalties for Software Producers
Fines of up to €150,000Producers and distributors of invoicing software are prohibited from selling tools that allow data to be altered or that do not include tax certification.
- Fine of €150,000: For each program sold that allows transactions to be modified or hidden, or that fails to meet the unalterability requirements.
- Missing certification: Fines of €1,000 for every program sold without the official responsible declaration required by law.
Table of Infringements and Financial Penalties
| Type of Infringement | Liable Party | Penalty Amount |
|---|---|---|
| Holding uncertified invoicing software (e.g. Excel or an outdated program) | Freelancer / Company | €50,000 flat per year |
| Hiding or altering sales records using dual-use software | Freelancer / Company | Up to 150% of the amount concealed |
| Producing, selling or distributing programs that allow invoices to be altered | Developer / Distributor | €150,000 per program |
| Selling software that is technically compliant but lacks the official certificate | Developer / Distributor | €1,000 per unit sold |
How do you make sure you are 100% compliant with the law?
To be completely safe in the event of an inspection by the Tax Agency, your invoicing program must issue a chained record using SHA-256 algorithms and embed the official QR code from the AEAT (the Spanish Tax Agency).
The most robust way to avoid penalties is to adopt the VeriFactu mode. By sending each record to the Tax Agency servers in real time, at the moment the invoice is created, unalterability is proven before the law and any presumption that local data has been manipulated is ruled out.
Frequently Asked Questions About Penalties
Does the Tax Agency give you a warning before issuing a fine?
No. Once the extension to the official calendar expires in 2026/2027, software inspections will be carried out selectively and directly, imposing the penalties set out in the regulations without any prior warning notice.
Can I be fined if I only issue a few invoices?
Yes. The obligation to use certified software does not depend on your turnover or on the number of invoices you issue each year. It applies equally to someone who issues one invoice a month and to someone who issues a thousand.