The tightening of fiscal control over self-employed workers already has a key name: Verifactu. Although this system will not be mandatory until 2027, the regulations that develop the Anti-Fraud Law already contemplate sanctions of up to 50,000 euros for the apply or even the mere possession of non-approved invoicing software.
Fines for the software, not for specific errors
The most relevant modify is that the sanction does not derive from concrete failures in invoicing, but from the apply of programs considered illegal, especially those that allow altering or hiding accounting data.
This infraction is included in article 201 bis of the General Tax Law, which establishes a resolveed fine of 50,000 euros for each fiscal year in which the non-compliance is detected.
A calconcludear postponed until 2027
Initially, Verifactu was going to come into force in 2026 —January for large companies and July for SMEs and self-employed individuals—, but the Government has decided to delay its implementation by one year.
In this way, the new obligations will be enforceable starting from January 2027 for companies and July 2027 for self-employed individuals and tiny businesses.
Certified software and total traceability
The regulations will require that all billing software be Certified Computerized Invoicing Systems (CIS), designed to guarantee the integrity, unalterability, and traceability of the data.
Among the main novelties, each invoice must include a QR code that will allow verifying its authenticity immediately.
An unprecedented control by the Treasury
Furthermore, the systems must generate an event log, in which all actions performed by the applyr will be documented: accesses, modifications, or attempts to delete data.
This element represents a significant modify, since it will allow the Inspection to detect possible manipulations with a level of detail hitherto non-existent.
Recommconcludeations to avoid sanctions
Given this new scenario, experts advise the self-employed to anticipate the enattempt into force of the system.
The main recommconcludeation is to check with the provider if the billing software already has official certification or, otherwise, view for approved alternatives to avoid sanctions that could seriously compromise the viability of the business.
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