Spain's objective estimation scheme in personal income tax (IRPF) and simplified VAT regime, commonly known as módulos, have traditionally enjoyed reduced formal accounting requirements. However, the rollout of Royal Decree 1007/2023, widely known as the VeriFactu regulation, has raised questions regarding whether these sole traders must comply.
For an in-depth breakdown, read our guide to VeriFactu for freelancers in modules and our review of freelancers exempt from VeriFactu.
When does VeriFactu apply to sole traders in módulos?
The Spanish Tax Agency (AEAT) does not base VeriFactu obligations strictly on your tax calculation method, but rather on how you issue your invoices:
1. Invoicing obligation: Freelancers in módulos generally do not need to issue formal invoices to end consumers unless requested. However, invoices are mandatory for business-to-business (B2B) transactions and when dealing with public entities.
2. Use of billing software: If a sole trader in módulos chooses to generate invoices or digital tickets using any software, POS terminal, or billing tool, that software must strictly comply with VeriFactu's chaining records, hash generation, and QR code requirements.
3. Manual invoicing: Those who invoice entirely by hand using paper invoice books are not legally compelled to purchase billing software, though paper invoicing is becoming increasingly impractical.
Key compliance deadlines
The Spanish tax authorities have established definitive deadlines ahead of 2027:
* January 1, 2027: Mandatory deadline for corporate entities and corporate income tax payers.
* July 1, 2027: Mandatory deadline for individual freelancers and micro-enterprises, including those registered under the módulos scheme who use billing software.
Technical migration and modern invoicing tools
Many small businesses operating in módulos still maintain sales records through desktop utilities or spreadsheets. Transitioning to modern cloud platforms requires checking for an active API VeriFactu or a certified pasarela VeriFactu para software.
Modern platforms make it simple to importar Excel a VeriFactu, or seamlessly handle migrations to importar Factusol a VeriFactu, importar Sage 50, or importar Holded. For businesses running specialized cash registers or point-of-sale setups, establishing an integración ERP VeriFactu ensures automated and compliant data submission to the tax agency.
Conclusion
Taxation under the módulos system does not grant an automatic pass from VeriFactu if you issue invoices electronically. Preparing ahead of the July 1, 2027 deadline avoids operational disruptions. To achieve effortless compliance, Fakturia.es delivers an intuitive billing software fully adapted to VeriFactu and the Spanish Anti-Fraud Law, built specifically for freelancers and small businesses.