The VeriFactu sending queue
If the Tax Agency does not respond, the billing record stays in a queue and is retried. The queue is not modelo 303 and it is not a filed invoice. The firm should not tell the client the quarter was filed because the queue moved.
With no answer, it stays queued
A retry is not an acceptance. Until the Tax Agency replies, the record waits. Moving in the queue does not close the quarter and does not replace the return.
- With no answer, the record waits.
- It is retried.
- It is not modelo 303.
Do not say the quarter is filed
The queue moving does not mean modelo 303 or 130 is filed. Nobody in the app files those forms. The firm files on the Tax Agency site, apart from this queue. The map is in VeriFactu for gestoría firms.
Common questions
Is the VeriFactu queue modelo 303?
No. It is the billing record waiting for an answer. It is not a filed invoice and it is not modelo 303.
Can I say the quarter is filed if the queue moves?
No. A retry does not file the quarter. The app does not file the return.
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.