Verifactu penalties: what non-compliant software can cost
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Choose whether you use or produce the software, how many financial years and whether you would pay on time: the simulator applies article 201 bis and the prompt payment cut.
Fine under article 201 bis LGT
€50,000
Holding uncertified or altered software: a fixed €50,000 per financial year (art. 201 bis.2 and 4). Serious infringement.
| Amount per unit | €50,000 |
| Times applied | 1 |
| Fine before reduction | €50,000 |
| Prompt payment reduction (40%) | – |
40% reduction if you pay within the article 62.2 deadline and do not appeal (LGT art. 188.3). In force since 11 October 2021 (Law 11/2021).
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
Verifactu penalties are set out in article 201 bis of the Spanish General Tax Act, added by Law 11/2021 and in force since 11/10/2021. It punishes two kinds of conduct, both as serious infringements. The first is producing or selling invoicing or accounting software that allows separate sets of books, hides or alters transactions, fails the technical specifications or lacks the required certification: a fixed 150,000 euros per financial year with sales and per software type, or 1,000 euros per copy sold without certification. The second is holding, meaning using software that is not certified when it should be, or certified software that has been altered: a fixed 50,000 euros per financial year. These are fixed fines that do not depend on your turnover or invoice count. If you pay on time and do not appeal, article 188.3 cuts the fine by 40%. For users a fine only makes sense from the date their software must be adapted: before 01/01/2027 for companies and before 01/07/2027 for everyone else.
The two infringements in article 201 bis
| Who | Conduct | Fixed fine | Multiplied by |
|---|---|---|---|
| Producer or seller | Software that allows records to be altered, hidden or duplicated, or fails the specifications | €150,000 | Years with sales × software types |
| Producer or seller | Software sold without the required certification | €1,000 | Copies sold without certification |
| User | Holding uncertified software or certified software that has been altered | €50,000 | Financial years |
Article 201 bis of the General Tax Act gives teeth to the duty in article 29.2.j: software supporting invoicing or accounting must guarantee the integrity, retention, accessibility, legibility, traceability and unalterability of records. Paragraph 3 classes both infringements as serious. For users, the certification required by the regulation is the producer’s declaration of conformity under article 13 of RD 1007/2023.
Examples with the statutory amounts
A self-employed person who keeps non-compliant software for two financial years faces €100,000; paying on time without appeal, €60,000. A producer that sells three different types of software allowing records to be altered in one year faces €450,000. One that sells two hundred licences without the required certification, €200,000. Work out your case:
Fine under article 201 bis LGT
Fine under article 201 bis LGT
€50,000
| Amount per unit | €50,000 |
| Times applied | 1 |
| Fine before reduction | €50,000 |
| Prompt payment reduction (40%) | – |
From when it counts
The article has been in force since 11 October 2021, but a user can only be blamed for lacking an adapted system from the date they are required to have one. After Royal Decree-law 15/2025, that is before 1 January 2027 for corporate income taxpayers and before 1 July 2027 for the self-employed, joint ownerships and everyone else caught; the full dates are on the Verifactu timeline. Producers, by contrast, had to offer adapted software from 29 July 2025 by our calculation.
Avoiding the fine is simple: have software with a declaration of conformity before your date. The software requirements check tells you what to look for, and how to choose invoicing software gives neutral criteria for switching if needed. Keep the declaration for every version you install, because the producer must keep them too and the tax office may ask either of you. If your provider adapts the software through an update, check that the new version shows its own declaration before your deadline, not just a promise that it is coming.