#Introduction: The cost of not complying
As of 1 July 2027, not complying with Verifactu can cost you dearly.
❌Fines of up to 50.000€
The AEAT can impose fines of up to 50.000€ per tax year if you use uncertified invoicing software.
In this guide we explain:
- How much you can end up paying
- What violations are most common
- How to avoid penalties
#Types of penalties for non-compliance with Verifactu
#1. Use of non-certified software
1The most serious sanction
Infringement: Using billing software that does NOT comply with Verifactu requirements.
Examples:
- Continue invoicing with Excel
- Using Word or non-certified templates
- Software that promises to “be ready soon” but isn’t
Fine: Up to 50.000€ per fiscal year
How to avoid it: Use ONLY certified and 100% compatible software from day 1.
⚠️No matter how much you bill
These penalties apply independently of your billing. Whether you bill 5.000€/year or 500.000€/year, the fine is the same.
#2. Invoices without mandatory requirements
2Invoice errors
Infringement: Issuing invoices that do not comply with Verifactu requirements:
- Without electronic signature code (CSF)
- No QR code
- No correct XML format
- No chaining with previous invoices
Fine: 150€ for each invoice (minimum)
Actual example: If you issue 50 invoices/month without the requirements → 50 × 150€ = 7.500€/month fine
In one year: 90.000€ in fines
#3. Incomplete invoice record
3Lack of traceability
Infringement: Failure to maintain an unalterable record of all invoices issued.
Examples:
- Delete old invoices
- Modify already issued invoices
- Losing records due to system failure
Fine: From 150€ to 6.000€ depending on severity
#4. Do not cooperate with inspections
4Obstruction of the Internal Revenue Service
Infraction:
- Failure to provide invoices when requested by the Internal Revenue Service
- Delaying the delivery of information
- Giving false or incomplete information
Fine: From 300€ to 20.000€
Serious: If intentionality is proved, the fine may be multiplied by 2.
#Summary table of fines
| Violation | Fine | Frequency |
|---|---|---|
| Use of non-certified software | Up to 50.000€ | Per exercise |
| Invoice without CSF or QR | 150€/invoice | Per each |
| Incomplete registration | 150€ - 6.000€ | For violation |
| Failure to cooperate with inspection | 300€ - 20.000€ | Per incident |
#Case studies: How much would you pay if…
❌Scenario 1: Self-employed following Excel
Situation:
- Invoice with Excel after 1 July 2027
- Issue 30 invoices/month
- Treasury inspects in January 2028 (6 months later)
PENALTIES: Penalties
- Use of non-certified software:50.000€
- 180 invoices without requirements (30×6): 27.000€ (150€ each)
- TOTAL: 77.000€
And that’s not counting surcharges and interest.
❌Scenario 2: SME using 'partially compliant' software
Situation:
- Software generates XML but no correct chaining
- 100 invoices/month
- Inspection after 3 months
Penalties:
- Use non-certified software: 50.000€
- 300 invoices with errors: 45.000€
- TOTAL: 95.000€
✅Scenario 3: Standalone using BeeL.es
Situation:
- Software 100% compliant from day 1
- All invoices meet requirements
- Inspection whenever
Sanctions:
- 0€
Software cost: = 30€/year
Savings vs. fines: 77.000€ - 30€ = 76.970€
#When do inspections start?
⚠️Don't wait to be inspected
The IRS can inspect at any time from 1 July 2027.
There is no “grace period” or “prior notices”.
Inspection probability:
- Self-employed with turnover greater than 30.000€/year: High (random inspections)
- SMEs with more than 100.000€/year: Very high
- Risk sectors (hospitality, construction, etc.): Very high
#How to avoid ALL fines
- ✓Use 100% certified software as of July 1, 2027
- ✓Verify that ALL invoices include CSF and QR
- ✓Keep unalterable records of all invoices
- ✓Always cooperate with IRS inspections
- ✓Do not modify or delete invoices already issued
- ✓Keep backup copies of all records.
The simplest solution: Use software that does all this automatically, such as BeeL.es.
#Can you complain if you are unfairly fined?
YES, but it is complicated and expensive.
Can I claim a fine?
Yes, you have the right to file recurso de reposición with the AEAT.
Periods:
- 1 month from the notification of the penalty
Requirements to win it:
- Demonstrate that you DID comply with Verifactu
- Provide evidence (invoices, software logs, etc.)
Problem: If you really didn’t comply, it is impossible to win.
B⟫Best solution: Comply from the beginning.
Do I need a lawyer to make a claim?
It is not mandatory for small penalties (less than 3.000€).
Recommended for large sanctions (more than 10.000€).
Cost: 500€ - 2.000€ for appeal only.
#The REAL cost of not complying with Verifactu
Beyond the direct fines, there are hidden costs:
1Time loss
Dealing with the IRS, appeals, lawyers, managers…
Time lost: 20-50 hours
Value (if 30€/hour invoices): 600€ - 1.500€
2Stress and anxiety
Inspections, letters from the tax authorities, uncertainty…
Emotional cost: Incalculable
3Reputation
If your customers find out that you are not compliant with the IRS…
Image damage: Loss of trust
✅Peace of mind is priceless
Sleep easy knowing that you are 100% compliant with the law: Invaluable.
With BeeL.es, by .
#Conclusion: Is it worth the risk?
Minimum fine if you don’t comply: 150€ per invoice = 1.800€/year (if you invoice little)
Maximum fine: 50.000€ + fines per invoices = +100.000€
Cost of complying with BeeL.es: 30€/year
ROI to comply: ♾️ (infinity)
The choice is obvious. Complying with Verifactu using BeeL.es costs you only 30€/year and saves you fines of up to +100.000€. There is no comparison possible.