VeriFactu Fines and Penalties:
A flat €50,000 for every year
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 producer's responsible declaration, carries serious financial consequences. The amounts are fixed sums, not ceilings.
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
A flat €150,000 fineProducers and distributors of invoicing software are prohibited from selling tools that allow data to be altered or that do not carry the responsible declaration required by the regulation. That declaration, signed by the producer itself, is the only mechanism there is: the AEAT does not approve or certify any program.
- Fine of €150,000: For every financial year in which sales took place and for every distinct type of system or program that allows transactions to be modified or hidden. It is not «per program sold»: it is counted per year and per type of system.
- Missing responsible declaration: €1,000 for every program placed on the market without one. This amount does go per program.
Table of Infringements and Financial Penalties
| Type of Infringement | Liable Party | Penalty Amount |
|---|---|---|
| Holding invoicing software with no responsible declaration from its producer (e.g. Excel or an outdated program) | Freelancer / Company | €50,000 flat per year |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 year with sales and per type of system |
| Selling software that is technically compliant but lacks the producer's responsible declaration | Developer / Distributor | €1,000 per program placed on the market |
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?
The law does not make the penalty conditional on any prior warning: article 201 bis punishes the mere holding of non-compliant software, with no need to prove fraud or hidden income. The dates from which it can be applied are 1 January 2027 for anyone paying Corporate Tax and 1 July 2027 for everyone else.
Can I be fined if I only issue a few invoices?
Yes. The obligation 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. What does take a business outside the regulation is keeping VAT ledgers through the SII, or paying tax in the Basque Country or Navarre. The Canary Islands, Ceuta and Melilla are inside.