Dual-use software penalties: the anti-fraud sanctions regime

Dual-use software penalties: the anti-fraud sanctions regime

Spain's Anti-Fraud Law declared war on dual-use software: billing programs that allowed a hidden set of books, concealing sales or altering records without a trace. To stamp it out, it introduced a specific sanctions regime reaching both manufacturers and users.

Two distinct infringements

1. Manufacturing or marketing systems that fail to meet the requirements (allowing record alteration, not guaranteeing integrity, etc.) or sold without the required certification or responsible declaration.

2. Possession or use by companies of systems that do not comply with the regulation.

The amounts

• For the manufacturer or seller: a fixed fine of up to 150,000 euros per year and type of system, where the software allows alteration or lacks the required safeguards.
• For the user holding non-compliant systems: a fixed fine of up to 50,000 euros per year.

These penalties are independent of any tax debt regularisation due if sales have also been concealed.

How to avoid them

Protecting yourself is simple: use only software that issues a responsible declaration of compliance with the regulation (or is certified), guaranteeing the integrity and unalterability of records and their hash chaining.

Conclusion

Using non-compliant software is no longer a grey area: it exposes the business to fines of up to 50,000 euros per year, regardless of other consequences. Invoseal complies with the anti-fraud regulation and backs every installation with the corresponding responsible declaration, so you invoice with no penalty risk.