# Sanctions The fines the General Tax Law sets for invoicing breaches and for billing software that does not comply. [← All rules](/rules#all-rules) These rules restate what the General Tax Law fines, so that an integration knows what is at stake. They are not legal advice. 3 rules: 3 from the law. [How to read a rule](/rules#how-to-read-a-rule). ## SAN-001 · Do not hold non-compliant or altered billing software `Required` · Law · Impact: medium · Responsibility: the issuing business. Holding billing software that does not meet art. 29.2.j) of the General Tax Law, when it is not certified although the regulation requires it or when certified devices have been altered, is an infringement of its own, fined 50,000 € per financial year. **Why:** The fine applies to holding such software, whatever it was used for. **Applies to:** Every business subject to the billing-system regulation. **Legal basis:** - Ley 58/2003 General Tributaria, art. 201 bis.2 — [source](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a2-2) > «Constituye infracción tributaria la tenencia de los sistemas o programas informáticos o electrónicos que no se ajusten a lo establecido en el artículo 29.2.j) de esta Ley, cuando los mismos no estén debidamente certificados teniendo que estarlo por disposición reglamentaria o cuando se hayan alterado o modificado los dispositivos certificados.» - Ley 58/2003 General Tributaria, art. 201 bis.4 — [source](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a2-2) > «La infracción señalada en el apartado 2 anterior, se sancionará con multa pecuniaria fija de 50.000 euros por cada ejercicio» **Incorrect:** Keeping a tool that edits or deletes issued invoices next to the invoicing flow. **Correct:** Issuing, correcting and voiding only through documents the system records. **Related:** [LIF-001 · An issued invoice is never edited or deleted](/rules/lifecycle#lif-001) · [SAN-002 · Invoicing breaches are fined in proportion to the operations](/rules/sanctions#san-002) ## SAN-002 · Invoicing breaches are fined in proportion to the operations `Required` · Law · Impact: medium · Responsibility: the issuing business. Breaching the invoicing obligations (issuing, delivering, correcting and keeping invoices) is fined at 1 % of the operations involved; at 2 % when invoices were not issued or not kept, or 300 € per operation when their amount cannot be known; and at 75 % when invoices carry false or falsified data. **Why:** A flow that skips invoices, or corrects them by issuing new ones with altered data, turns into a fine proportional to the amounts involved. **Applies to:** Every business with invoicing obligations. **Legal basis:** - Ley 58/2003 General Tributaria, art. 201.1 — [source](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a201) > «Constituye infracción tributaria el incumplimiento de las obligaciones de facturación, entre otras, la de expedición, remisión, rectificación y conservación de facturas, justificantes o documentos sustitutivos.» - Ley 58/2003 General Tributaria, art. 201.2.a) — [source](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a201) > «La sanción consistirá en multa pecuniaria proporcional del uno por ciento del importe del conjunto de las operaciones que hayan originado la infracción.» - Ley 58/2003 General Tributaria, art. 201.2.b) — [source](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a201) > «b) Cuando el incumplimiento consista en la falta de expedición o en la falta de conservación de facturas, justificantes o documentos sustitutivos. La sanción consistirá en multa pecuniaria proporcional del dos por ciento del importe del conjunto de las operaciones que hayan originado la infracción. Cuando no sea posible conocer el importe de las operaciones a que se refiere la infracción, la sanción será de 300 euros por cada operación respecto de la que no se haya emitido o conservado la correspondiente factura o documento.» - Ley 58/2003 General Tributaria, art. 201.3 — [source](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a201) > «La infracción prevista en el apartado 1 de este artículo será muy grave cuando el incumplimiento consista en la expedición de facturas o documentos sustitutivos con datos falsos o falseados. La sanción consistirá en multa pecuniaria proporcional del 75 por ciento del importe del conjunto de las operaciones que hayan originado la infracción.» **Incorrect:** Leaving sales without an invoice, or fixing a mistake by issuing a second invoice for the same sale. **Correct:** Invoicing every operation and fixing mistakes with a corrective invoice. **Related:** [SAN-001 · Do not hold non-compliant or altered billing software](/rules/sanctions#san-001) · [CNT-001 · Every operation of the business is invoiced, exempt ones included](/rules/contents#cnt-001) · [COR-001 · Wrong data on an issued invoice is fixed with a corrective](/rules/corrective#cor-001) · [SAN-003 · A substantial breach doubles the invoicing fine](/rules/sanctions#san-003) ## SAN-003 · A substantial breach doubles the invoicing fine `Required` · Law · Impact: low · Responsibility: the issuing business. The fines for invoicing breaches are increased by 100 % when the breach of the invoicing obligations is substantial. **Why:** A breach that runs through the invoicing as a whole, rather than an isolated one, is fined at twice the proportional amount. **Applies to:** Every business with invoicing obligations. **Legal basis:** - Ley 58/2003 General Tributaria, art. 201.5 — [source](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a201) > «Las sanciones impuestas de acuerdo con lo dispuesto en este artículo se graduarán incrementando la cuantía resultante en un 100 por ciento si se produce el incumplimiento sustancial de las obligaciones anteriores.» **Incorrect:** Leaving most of a year's sales uninvoiced and treating the fine as the proportional one alone. **Correct:** Invoicing every operation within its deadline, so no breach builds up. **Related:** [SAN-002 · Invoicing breaches are fined in proportion to the operations](/rules/sanctions#san-002) [← All rules](/rules#all-rules) --- Full OpenAPI spec: https://docs.beel.es/api/openapi