Adapting to VeriFactu and the future mandatory B2B electronic invoice are not mere administrative recommendations: they are legal obligations backed by a very severe penalty regime. Non-compliance fines can reach 50,000 euros per year in the case of VeriFactu, and up to 10,000 euros for the B2B electronic invoice.
Many companies and self-employed individuals are still unaware of the seriousness of the consequences of not adapting in time. It is not just the amount of the penalties: non-compliance can generate problems with clients, make tax deductions impossible, provoke systematic rejection of invoices and even increase the probability of exhaustive inspections by the Tax Agency.
In this article, we detail the complete penalty regime, both for VeriFactu and for the B2B electronic invoice, explaining which infractions are penalized, how much you can pay for each non-compliance and, above all, how to avoid these penalties.
Regulatory Framework: Two Different Penalty Regimes
It is essential to distinguish that we are facing two different regulations, each with its own penalty regime:
VeriFactu: Royal Decree 1007/2023 (Anti-Fraud Law)
Legal basis: Article 201 bis of the General Tax Law, developed by Royal Decree 1007/2023.
Object: Regulates the technical requirements that billing software must meet to guarantee the integrity, conservation, traceability and legibility of records.
Mandatory date: January 1, 2026 for commercial companies; July 1, 2026 for self-employed individuals.
Characteristic penalty: Fixed fine of 50,000 euros per year for using non-compliant software.
B2B electronic invoice: Crea y Crece Law
Legal basis: Law 18/2022 on the Creation and Growth of Companies (Crea y Crece Law), modifying Law 56/2007.
Object: Establishes the obligation to issue and receive invoices in structured electronic format in B2B operations.
Mandatory date: Pending approval of the regulations. It is estimated 1 year for companies > 8 million euros and 2 years for the rest from the publication of the regulations.
Characteristic penalty: Fines of up to 10,000 euros for non-compliance.
Important: Both regulations are complementary, not exclusive. Your software must comply with VeriFactu AND be able to generate electronic invoices in structured format when it is mandatory.
Penalties for Non-Compliance with VeriFactu
Main Penalty: 50,000 Euros for Using Non-Compliant Software
This is the best-known and most forceful fine of the VeriFactu penalty regime.
Amount: 50,000 fixed euros for each fiscal year in which non-compliant software has been used.
Applicable when:
- You use billing software that allows the manipulation or elimination of records (dual-use software)
- Your software does not have the manufacturer’s responsible declaration certifying its compliance with VeriFactu
- The program does not comply with the technical specifications of integrity, conservation, traceability and legibility required
- You do not generate the tax QR code on invoices when it is mandatory
Important: The penalty is per full year, not per invoice. Even if you have issued only one invoice with non-compliant software during the entire year, the fine is still 50,000 euros.
Is it the same for everyone?: Yes. The fine of 50,000 euros is fixed, regardless of company size or billing volume. This makes it especially harsh for self-employed individuals and small companies.
- Ensure that your software generates structured formats: Facturae and/or UBL, not just PDF.
- Coordinate with clients and suppliers: Agree on formats, perform tests before the mandatory date.
- Implement a conservation system: Guarantee access to invoices for a minimum of 4 years.
- Train your team: Everyone must know how to issue, receive and archive electronic invoices correctly.
Consequences beyond Economic Fines
The amount of the penalties is only the tip of the iceberg. The true cost of non-compliance goes far beyond the initial fine.
Inclusion in Priority Inspection Plans
Once sanctioned, your NIF is marked in the AEAT databases as a risk profile. This exponentially multiplies the probabilities of suffering exhaustive and recurrent inspections in the following years, not only on invoicing but on all your taxes.
Operational Impossibility of Working
If your B2B clients are obliged to receive electronic invoices and you cannot issue them correctly, you simply will not be able to work with them. The systematic rejection of your invoices will leave you out of the market.
Reputational Damage
Being sanctioned for fiscal non-compliance generates distrust among clients and suppliers. In sectors where regulatory compliance is especially valued, it can mean the loss of important contracts.
Loss of Public Aid
If you are receiving aid from the Digital Kit or other public subsidies, non-compliance with fiscal obligations may entail the withdrawal of these aids and the obligation to return them.
Frequently Asked Questions about Penalties
Can I Receive the 50,000 Euro Fine if I Invoice Very Little?
Yes. The penalty of 50,000 euros for using non-compliant software is fixed, regardless of billing volume. Even if you issue only one invoice per month, if your software does not comply with VeriFactu, the fine is the same.
Will there be a Grace Period without Penalties?
There is no official confirmation of a grace period. The penalties will be applied once the mandatory period has elapsed (January 1, 2026 companies, July 1, 2026 self-employed individuals). It is essential to be adapted before these dates.
How Will the Tax Agency Detect that My Software Does not Comply?
The Tax Agency can detect it in several ways: during routine inspections when requesting billing records, when a client tries to verify your invoice with the QR code and it does not work, through information crosses with your clients, or through analysis of suspicious patterns.
If My Software Provider Deceived Me, Do I Have to Pay the Fine?
Initially, yes. The responsibility for compliance lies with you as a user. If you can prove that the provider guaranteed compliance in writing and it turned out to be false, you could claim damages civilly, but you pay the AEAT penalty.
Are the Penalties Cumulative?
Yes. You can be sanctioned simultaneously for VeriFactu (50,000 euros) and for not using B2B electronic invoicing (up to 10,000 euros) if you fail to comply with both regulations.
Can I Reduce the Fine if I Collaborate?
As in other tax penalties, reductions for conformity or early payment may be applied if you do not appeal the penalty. However, the best strategy is to avoid non-compliance from the beginning.
Final Recommendations
Do not wait until the last moment: Adaptation takes time. Evaluate your situation now, not weeks before the deadline.
Verify everything in writing: Request the declaration of responsibility for compliance with VeriFactu from your software provider. Save this document.
Run tests: Don’t trust blindly. Issue test invoices, verify the QR code, check that the records are being kept correctly.
Consider professional advice: The penalties are so high that investing in specialized advice is clearly profitable.
Document the entire process: Save emails, contracts, supplier statements, implementation dates. This documentation can be your defense if a problem arises.
Conclusion
The penalty regime for non-compliance with VeriFactu and electronic invoicing is extremely severe, with fines that can reach 50,000 euros per year in the first case and up to 10,000 euros in the second.
These penalties are neither theoretical nor remote: they will be applied as soon as the mandatory deadlines have passed. And the consequences go far beyond the direct economic impact: they include operational inability to work, a higher probability of inspections, reputational damage, and loss of public aid.
The key is anticipation:
- Know your deadlines (January 1, 2026 for corporations / July 1, 2026 for the self-employed for VeriFactu; 1-2 years after the regulation for B2B electronic invoicing depending on your turnover)
- Verify now if your software meets the requirements of both regulations
- If it does not comply, plan the migration with sufficient time
- Perform thorough tests before the mandatory dates
- Train your team in the new procedures
This is not about causing unnecessary alarm, but about becoming aware that regulatory compliance in invoicing has gone from being a minor issue to becoming a critical obligation with very serious consequences in case of non-compliance.
Do you need to verify if your software complies with VeriFactu and avoid penalties of up to 50,000 euros?
At Gutiérrez Pujadas & Partners, we audit your current invoicing system, explain which regulations affect you, and help you choose the appropriate technological solution to comply with VeriFactu and the future mandatory electronic invoice.
👉 Find out about our advisory service: https://gpasoc.com/asesoramiento-fiscal-y-contable-nacional-e-internacional/
Request a no-obligation compliance audit and protect your company from avoidable penalties.