VeriFactu penalties:
understand the exposure.
Prepare the evidence.
Article 201 bis of Spain's General Tax Law penalises holding or using non-compliant invoicing software. This guide separates what the rule says from the controls worth being able to demonstrate.
| Reference rule | Art. 201 bis LGT |
|---|---|
| Software user | €50,000 per financial year |
| Producer or reseller | €150,000 per financial year and type |
| Scope | For information; not tax advice |
- 01 Rule What the article penalises.
- 02 Exposure Which case is worth avoiding.
- 03 Control What the workflow must sustain.
- 04 Evidence What can be reviewed afterwards.
Two parties, one criterion:
compliant software.
The fine is not calculated per invoice or scaled to the size of the business. Identifying your role, user or provider of the system, is the first step to reading the regime.
| Party | Case | Fixed amount |
|---|---|---|
| Software user | Holding or using non-compliant computer invoicing systems or programs. | €50,000 for each financial year |
| Producer, developer or reseller | Producing, marketing or distributing non-compliant systems. | €150,000 per financial year and type of system |
Systems with dual-use mechanisms may carry additional, cumulative consequences. For a specific case, ask your tax or legal adviser.
An estimate to read the rule,
not a prediction.
Pick the case and the number of years to see the fixed amount the article sets out. How it is applied in practice depends on the facts and on the Administration's assessment.
- The user's amount is fixed per financial year.
- The producer's amount is expressed per financial year and type of system.
- The number of invoices does not change this reference.
From cause to proof:
a chain you can review.
A tool does not replace professional judgement or decide a fine. It can reduce operational blind spots and leave the elements of the workflow available for review.
| Cause | Exposure | Control in the workflow | Evidence in Cofactu |
|---|---|---|---|
| Changing or replacing an invoice already issued | A record that can be altered no longer offers a verifiable sequence. | Correct or cancel through a new record, without rewriting the earlier one. | Cofactu keeps the link between the original document and its correction or cancellation. |
| Losing continuity between records | Being unable to prove the integrity of the series when it has to be reviewed. | Chain the records with a SHA-256 hash and an electronic signature. | Cofactu's VeriFactu record carries the fingerprint of the sequence and the signature of the configured certificate. |
| Being unable to reconstruct what happened in the system | Difficulty providing the context of an issue, incident or correction. | Keep events and documents linked to the tax record. | From the invoice you can review its record, its QR code and, where it applies, the AEAT submission response. |
Example of traceability in Cofactu
The document and its evidence are consulted from one workflow.
Invoice issued
Source document
Chained record
SHA-256 fingerprint and authenticated submission
Verification QR code
Linked to the document
AEAT response
When the record is submitted
A useful file answers
three questions.
Conformity is not an abstract statement: it helps to know which document backs it, when it applies to you and what trail stays available to review.
- 01 Document Read the statement of conformity. It must identify the system and its conformity with Royal Decree 1007/2023.
- 02 Date Check your own deadline. Companies: 1 January 2027; self-employed and other obliged taxpayers: 1 July 2027.
- 03 Trail Keep the context of every invoice. Invoices, corrections, QR codes and records must stay available for review.
The important facts,
without the drama.
Direct answers on amounts, financial years and the moment the obligation starts.
Back to the VeriFactu guide →What is the penalty for using non-compliant VeriFactu software in Spain?
Article 201 bis of the General Tax Law (LGT) sets €50,000 per financial year for the user who holds or uses non-compliant invoicing software. The amount is fixed: the same for a self-employed person with 3 invoices a month as for a company with a hundred employees.
Is the €50,000 fine per year or per invoice?
It is per financial year. If you use non-compliant software for 3 full financial years before putting it right, the potential accumulated fine would be €150,000. It does not depend on the number of invoices issued.
Do the penalties also apply to software producers?
Yes, and with higher amounts. Article 201 bis LGT sets €150,000 per financial year and type of system for producers, developers and resellers of non-compliant invoicing software.
Can I avoid the fine if I had old software and update it before the deadline?
Yes. The fine applies to holding or using non-compliant software from the date the obligation takes effect. If you update your software before 1 January 2027 (companies) or 1 July 2027 (self-employed), you do not commit the infringement. The deadline is a window to adapt: use it.
Does the fine vary with the size of the company?
No. Article 201 bis LGT sets a single amount of €50,000 per financial year regardless of turnover, number of employees or size of the business. It is one of the most striking features of this penalty regime.
What about Excel, Word or the invoicing program I use now?
If it does not generate an invoicing record with a chained hash and cannot sign it or keep it unaltered, it stops being valid on the date the obligation takes effect. Excel, Word, PDF templates and scanned paper invoices do not comply. You have to change system or complement it with one that meets Order HAC/1177/2024.
How do I protect myself from the fine?
Use software that meets Order HAC/1177/2024, check that every invoice generates its record with a chained hash, do not modify invoices already recorded (they are corrected with a credit note, a rectifying invoice), keep the records for at least 4 years (the limitation period) and start before the deadline to catch problems with time to spare.
