Spain E-Invoicing Penalties: Verifactu & SII Fine Structure

Verifactu Penalties (From July 2026)

Verifactu Penalties (From July 2026) — Using non-certified software: Up to €50,000/fiscal year — Per software producer and per user.

SII Penalties (Active Since 2017)

SII Penalties (Active Since 2017) includes: Late record submission: €150 per delayed invoice record Quarterly maximum: €6,000 per quarter

• Late record submission: €150 per delayed invoice record
• Quarterly maximum: €6,000 per quarter
• Annual maximum: €24,000 per year (4 quarters × €6,000)
• Incorrect data: Standard tax audit penalties apply (50-150% of underpaid tax)

General Invoicing Penalties (Ley General Tributaria)

Beyond system-specific penalties, Spain's General Tax Law establishes baseline invoicing infractions:

Beyond system-specific penalties, Spain's General Tax Law establishes baseline invoicing infractions:

• Non-issuance: 2% of invoice amount (no minimum)
• Formal errors: 1% of invoice amount for missing required fields
• Failure to keep records: 0.5% of declared operations, minimum €300
• Fraudulent invoices: 75-150% of tax amount + criminal prosecution for amounts exceeding €120,000

FACe B2G Consequences

FACe B2G Consequences includes: Invoice rejection: Non-FACe invoices to government entities are rejected outright Payment withholding: Payment is not processed until a valid Facturae 3. 2.

• Invoice rejection: Non-FACe invoices to government entities are rejected outright
• Payment withholding: Payment is not processed until a valid Facturae 3.2.2 e-invoice is received through FACe
• Contract compliance: Persistent non-compliance may affect eligibility for future government contracts

How to Minimize Penalty Exposure

Verify software compliance — ensure your invoicing platform is Verifactu-certified before July 2026 Automate SII submission — the 4-day deadline is easy to miss with manual processes

1. Verify software compliance — ensure your invoicing platform is Verifactu-certified before July 2026
2. Automate SII submission — the 4-day deadline is easy to miss with manual processes
3. Validate FACe invoices before submission — verify DIR3 codes and Facturae format
4. Monitor AEAT communications — penalty notifications have response deadlines

Invoicemonk provides Verifactu-certified software, automated SII 4-day deadline compliance, FACe Facturae validation, and penalty risk alerts — covering all three of Spain's e-invoicing systems from a single platform.