The penalty regime has been tightened
Penalty Table
| Offender type | Type of infraction | Penalty | Cumulative |
|---|---|---|---|
| Software manufacturers | Selling non-compliant software | €150,000 per fiscal year | ✓ |
| Manufacturers | Not certifying a marketed system | €1,000 per system | ✓ |
| Businesses / Freelancers | Use or possession of non-compliant/altered software | €50,000 per fiscal year | ✓ |
| Businesses / Freelancers | Issuing invoices with false data | 75% of the transaction amount | ✓ |
| Businesses / Freelancers | Formal errors when issuing invoices | 1% of the transaction amount | ✓ |
| Businesses / Freelancers | Failure to issue or retain invoices | 2% of the amount or €300 | ✓ |
| Businesses / Freelancers | Late submission of electronic invoices | 0.5% per invoice (min. €300/quarter) | ✓ |
Penalty Details by Group
Software Manufacturers
€150,000 per fiscal year
For selling non-compliant software or software that doesn't meet technical specifications (Order HAC/1177/2024)
€1,000 per system
For not certifying a marketed system or not filing a responsible declaration
Businesses and Freelancers
€50,000 per fiscal year
For using, possessing or allowing the use of non-compliant or altered software. Even if it's only possessed and not used
75% of the amount
For issuing invoices with false or fraudulent data
1% - 2% of the amount
For formal errors, not retaining invoices or not issuing them correctly
Key Aspects to Keep in Mind
Possession = Penalty
Simply having non-compliant software installed can result in a €50,000 fine, even if you don't use it.
False data
Invoicing with false data: 75% of the amount. On large transactions this can exceed €50,000.
Cumulative penalties
Fines can accumulate per fiscal year, per system or per incorrect invoice. Repeat offences increase the risk.
Invalid invoices
Invoices issued outside Verifactu may be considered invalid, preventing VAT deduction.
Not retaining invoices
Not maintaining records or retaining invoices: 2% of the amount or minimum €300 per transaction.
Late submission
Submitting electronic invoices late: 0.5% per invoice, minimum €300 per quarter.
Additional Consequences of Non-Compliance
- •Frequent inspections: Higher risk of being selected for a tax audit
- •Loss of funding: Limitation or exclusion from grants and public aid
- •Public tenders: Barred from participating in government contracts
- •Tax reputation: Damage to your image with clients, suppliers and banks
How to Avoid Fines
- ✓Adopt certified software like BeeL.es as soon as possible
- ✓Always retain records and invoices according to legal deadlines
- ✓Train your staff on proper use of the system and requirements
- ✓Establish periodic audits to detect potential errors before an inspection
- ✓Consult tax specialists if you have any doubts about compliance
- ✓DO NOT use manipulated software or dual-use software under any circumstances
Avoid fines of up to €50,000
BeeL.es is 100% certified and meets all Verifactu requirements. Invoice risk-free from day one.