The Anti-Fraud Law establishes severe penalties for those who do not comply with Verifactu. Fines can reach 50,000 euros per fiscal year.
The penalty regime is established in article 201 bis of the General Tax Law (Law 58/2003), introduced by the Anti-Fraud Law. Penalties come into effect when Verifactu becomes mandatory for each type of taxpayer.
If your business uses or has installed software that does not meet the requirements of RD 1007/2023, the penalty is 50,000 euros per fiscal year. It applies simply for having the software, regardless of whether you have manipulated data.
The absence of the QR code or mandatory legend constitutes a breach of invoicing obligations (Article 201 LGT), punishable with a percentage of the incorrectly invoiced amount, with a minimum of 300 euros.
Manufacturers and distributors face penalties of 150,000 euros per fiscal year for producing or selling software that does not meet the requirements.
Invoices issued with non-approved software may not count as deductible expenses or allow VAT input deduction.
Your business customers need compliant invoices for their deductions. If your invoices do not comply, they may switch providers.
Businesses that do not submit records will stand out as anomalies to the AEAT and may attract tax inspections.
The way to avoid them is simple: use Verifactu-compliant software before the mandatory date.
CokuApp meets all requirements from today. Eliminate the risk of penalties.