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VERI*FACTU: requirements for the software you invoice with
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 417 words · 5 min
Worked example
An invoice with the wrong amount
Illustrative example. A company issues an invoice for €1,210 when it should have charged €1,452. With an adapted program it cannot rewrite the record already generated. It issues a corrective invoice, which generates its own record flagged as corrective and pointing to the invoice it corrects. The history shows both transactions, in order.
Practical case
Two businesses, two timetables
Andrés's hardware shop is a sociedad limitada paying corporate income tax. His sister Elena is a self-employed physiotherapist who pays IRPF and invoices with a commercial program. According to the consolidated text read on 3 October 2026, by what date must each of them have adapted their system? And if Elena, already bound, starts systematically sending her records to the Agencia Tributaria on 15 September 2027, until what date at least must she stay in that mode?
Hint: Find which letter of article 3.1 fits each taxpayer, then read article 16.5 of the regulation and article 17 of the order.
Show the solution
Andrés's company pays corporate income tax, letter a) of article 3.1: the fourth final provision, as worded by Real Decreto-ley 15/2025, requires its system to be adapted before 1 January 2027. Elena is an IRPF taxpayer with a business, letter b): she belongs to the other obliged parties, with a deadline of 1 July 2027. In September 2027 Elena is already bound, so the testing period no longer applies: by starting systematic submission she opts for VERI*FACTU and must keep it at least until the end of the calendar year of her first actual submission.
Answer: Andrés, before 1 January 2027; Elena, before 1 July 2027, and she must stay in VERI*FACTU at least until 31 December 2027.
Practical case
A software producer and article 201 bis
Illustrative exercise. During a single financial year, a small software firm sells two different invoicing programs that let users delete invoices already recorded. It also sells 3 licences of a third program that is technically sound but lacks the responsible declaration the regulation requires. What total amount of fixed fines does article 201 bis.4 of the General Tax Law provide for that year?
Show the solution
The first two programs allow transactions already recorded to be altered, letter d) of article 201 bis.1: €150,000 per financial year with sales and per different type of program, so 2 × €150,000 = €300,000. The third only commits the letter f) offence, missing certification: €1,000 per program sold without a certificate; reading each licence sold as one program sold, 3 × €1,000 = €3,000. Total: €303,000.
Answer: €303,000
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.