The record stays in the queue
Issuing the invoice and getting an answer from the Tax Agency are two steps. If the site does not answer, the VeriFactu record stays queued. The invoice remains.
What stays pending
The record is not treated as sent. You can retry it when the site answers again. The invoice, the PDF, and its number stay on the account: a failure at the site does not delete them.
- The record waits in the queue.
- You retry the send.
- The invoice remains.
The queue does not move the deadline
For autónomos the system has to be adapted before 1 July 2027. Until that date, sending is part of the trial period. A queue that lasts a day does not change that date. The overview is in VeriFactu for autónomos.
Common questions
Is the invoice lost if the Tax Agency does not respond?
No. The invoice stays. What is pending is the VeriFactu record, and you can retry it.
Does the queue file modelo 303?
No. The queue is for the invoice record. Modelo 303 is filed separately, by you or your gestoría.
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.