The Treasury may impose fines of up to 150,000 euros on those who fail to comply with the Verifactu regulations
Starting in 2026, some changes will be made to Spain’s billing systems. Verifactuwhich is what the set of technical standards that must be met from now on has been called, will be the new reality that companies and self-employed workers will have to face. With these changes in the invoices, the Tax Agency (AEAT) seeks to have a greater control of commercial operations, strengthening transparency and reducing tax fraud.
With Verifactu, at the time an invoice is issued, the system must generate a record of it with an identification code and the transaction data. Once generated, It is sent to the Tax Agency instantly by electronic means and with a QR code that allows you to verify the invoice at the electronic headquarters of the Tax Agency. So that this entire process is carried out safelyit is necessary that the software is approved by the AEAT and, if not, it could be punished with quite high fines.
Fines for non-compliance with the new regulations
Failure to comply with Verifactu regulations and the demands of the Tax Agency, far from being considered an oversight, could have consequences such as unexpected sanctions. In this way, will be fined 50,000 euros in the following cases: possession of a system that does not comply with the provisions of article 29.2.j) of the General Tax Law (LGT), when the software is not certified or when a device that was already approved is modified.
Also, according to the LGT, another sanction will be given if it is manufactured, produced or marketed computer systems that do not comply with regulations. In this case, the stipulated amount is 150,000 euros for each type of system that has been subject to the infringement. In addition, it will be punished with 1,000 euros by computer system marketed without certification.
