A client’s expired certificate
VeriFactu sending needs a valid PFX. If it expires, sending stops until they connect a new one. Invoices can still be issued as PDFs. Queued records stay queued if the Tax Agency did not accept them.
No valid certificate, no send
The billing record goes out only with a connected PFX and sending turned on. An expired certificate cuts that send. It does not resume on its own: another certificate has to be connected.
- A valid PFX is required.
- If it expires, sending stops.
- Until they connect a new one.
The PDF continues; the queue is not treated as accepted
Issuing the invoice as a PDF does not depend on the certificate still being valid. What was in the queue and the Tax Agency did not accept stays in the queue. Do not count it as filed. The detail is in VeriFactu for gestoría firms.
Common questions
Can invoicing continue if the certificate expires?
Yes, as a PDF. VeriFactu sending stops until they connect a new PFX.
Do queued records count as accepted?
No, if the Tax Agency did not accept them. They stay queued. An expired certificate does not make them accepted.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.