VeriFactu penalties
fiscal year
Art. 201 bis of the General Tax Law fines the use of non-compliant invoicing software with €50,000 per fiscal year. The amount doesn't depend on your company's size.
Compliant from the first record. Penalty risk: €0.
Cofactu is software compliant with RD 1007/2023: every invoice is signed, chained with a SHA-256 hash and verifiable by the AEAT itself. As long as you invoice with Cofactu, there's no art. 201 bis infraction to commit.
A single amount, for every taxpayer
Art. 201 bis LGT sets €50,000 per fiscal year for the user of non-compliant software and €150,000 per fiscal year and system type for the manufacturer. In both cases the amount is fixed and isn't scaled by revenue. Complying with Cofactu costs from €0/year with the Free plan: the potential fine is €50,000 per fiscal year.
| Infraction | Offending party | Penalty |
|---|---|---|
| Use or possession of invoicing software non-compliant with VeriFactu | Business owner / professional user of the software (self-employed, SL, SA, etc.) | €50,000 / fiscal year |
| Production, marketing or distribution of non-compliant invoicing software | Manufacturer / developer / distributor of the software | €150,000 / fiscal year / type |
| Software with dual-use mechanisms (allows keeping "off the books" accounting) | Manufacturer and/or user | Additional, cumulative |
Source: art. 201 bis Ley 58/2003 General Tributaria, introduced by Ley 11/2021 (Antifraud Law). Informational only — not tax advice.
Why the fixed amount matters
The regime isn't scaled. These three traits explain why your exposure is the same as any other taxpayer's.
No scaling by size
Art. 201 bis LGT doesn't reduce the amount for small businesses, micro-businesses or the self-employed. A self-employed worker issuing 10 invoices a year has the same exposure as a mid-sized company.
Accumulates per fiscal year
If you use non-compliant software for 3 fiscal years, the penalty applies for each one. The possible accumulation reaches €150,000 for the user.
Doesn't depend on invoice count
The infraction is for holding or using the software, not for each invoice. Issuing 1 or 10,000 invoices during a fiscal year carries the same regime.
Exposure calculator
Rough estimate. Not tax advice.
Estimated fine
€50,000
1 fiscal year × €50,000/fiscal year (art. 201 bis LGT)
Cofactu · same period
Free plan · VeriFactu invoicing free forever
€0
Complying with VeriFactu on Cofactu's Free plan costs €0. The fine, up to €50,000 per fiscal year.
Notice: for guidance only. Amounts based on art. 201 bis LGT. Not tax or legal advice.
"The holding of computer systems or programs that do not conform to what is required shall be sanctioned with a fixed fine of €50,000 per fiscal year."
Art. 201 bis
Ley 58/2003 General Tributaria
€50,000 of risk. €0/month of insurance.
€50,000
Fine for the user
Per fiscal year with non-compliant software. Fixed, no scaling by size.
€150,000
Fine for the manufacturer
Per fiscal year and system type for whoever produces or markets the software.
€0
Cost to comply
Cofactu complies with VeriFactu from €0/month with the Free plan, free forever. Against a €50,000 fine, the math is clear.
Keep exploring the VeriFactu guide
Frequently asked questions about VeriFactu penalties
How much is the penalty for using non-compliant VeriFactu software?
Is the 50,000 € penalty per fiscal year or per invoice?
Do the penalties also apply to software manufacturers?
Can I avoid the penalty if I had old software and update it before the deadline?
Is the penalty scaled by company size?
€50,000 at risk. Complying with Cofactu costs €0/month.
The Free plan complies with VeriFactu for €0/year, free forever. The fine for non-compliance is €50,000 per year. The math is clear.