Spain's tax administration (AEAT) is carrying out a major digital transformation. As new technical billing standards draw near, a frequent question among small business owners is: are freelancers under the objective estimation system (módulos) subject to VeriFactu?
The objective assessment scheme for personal income tax (*módulos*) and the simplified VAT scheme have unique invoicing rules. Let us review how they interact with the VeriFactu Regulation (Royal Decree 1007/2023).
Invoicing rules for freelancers in modules
As a general rule, sole traders in modules are not required to issue invoices to end consumers unless the customer explicitly requests one for tax deduction purposes. However, issuing a formal invoice is mandatory when:
1. The recipient is a company, fellow sole trader, or legal entity.
2. The transaction is conducted with public administrations.
3. A private individual explicitly demands an invoice with itemized tax details.
For an in-depth breakdown, read our guide on VeriFactu for freelancers in modules.
When does VeriFactu apply to a business in modules?
The anti-fraud regulations focus primarily on the tool used to generate invoices, rather than just your tax regime:
- Manual paper invoices: If a sole trader issues invoices exclusively by hand on paper without digital tools, VeriFactu requirements do not apply. Specific conditions are covered in our guide on freelancers exempt from VeriFactu.
- Computer software or digital POS: If you use any billing software, invoicing app, or POS terminal to print tickets or issue electronic invoices, that system must strictly comply with VeriFactu.
Under this law, software cannot permit hidden alterations or untracked record deletions, and invoices must feature secure hash chaining and verifiable QR codes.
Official implementation deadlines
The official implementation timeline is established as follows:
- January 1, 2027: Mandatory deadline for corporate entities subject to Corporate Income Tax.
- July 1, 2027: Mandatory deadline for individual freelancers and sole traders, including those under objective assessment using computerized billing systems.
Technical migration and modern invoicing
Many small shops still manage billing via spreadsheets. Nowadays, modern systems allow businesses to importar Excel a VeriFactu easily or switch from traditional desktop programs, such as importar Factusol a VeriFactu, importar Sage 50, or importar Holded.
For technical integrators, adopting an API VeriFactu or a pasarela VeriFactu para software enables straightforward integración ERP VeriFactu without overhauling daily sales operations.
If you need to issue compliant invoices with total peace of mind, Fakturia.es provides a modern, cloud-based platform fully certified under Spanish Anti-Fraud regulations and VeriFactu standards.