Sole Traders under Simplified Tax Regime: Are they obliged to use VeriFactu?
The implementation of VeriFactu in Spain is raising many questions among freelancers and SMEs. One of the most common queries is whether sole traders who pay taxes under the objective estimation regime, known as "autónomos en módulos" or "sole traders under the simplified tax regime," will also be obliged to adapt to this new regulation. As tax experts, the answer is clear: yes, if they issue invoices, they will be obliged.
What is VeriFactu and why is it relevant?
VeriFactu is the secure electronic invoicing system derived from Law 11/2021, on measures for the prevention and fight against tax fraud (known as the Anti-Fraud Law). Its main objective is to guarantee the integrity, inalterability, and traceability of invoicing records, automatically sending a copy of each invoice to the Tax Agency (AEAT). This allows the AEAT to have stricter control over income and prevent dual-use software.
The obligation for sole traders under the simplified tax regime
The fact that a sole trader pays taxes under the simplified tax regime (objective estimation) only affects how they calculate and pay their taxes (IRPF and VAT), based on indicators such as square meters, electrical power, or number of employees, instead of actual income and expenses. However, the simplified tax regime does not exempt any professional or company from the obligation to issue invoices in accordance with current regulations if their activity or clients require it.
Therefore, if a sole trader under the simplified tax regime issues invoices, whether full or simplified, they must do so through invoicing software that complies with VeriFactu requirements. The law is universal for all taxpayers who issue invoices, regardless of their tax regime.
Key dates for adaptation
It is crucial to consider the deadlines set by the AEAT:
* Companies and legal entities must adapt to VeriFactu starting from January 1, 2027.
* Freelancers and micro-SMEs (natural persons) will have a deadline of July 1, 2027.
This means that by this latter date, all freelancers who issue invoices, including those under the simplified tax regime, must use a certified invoicing system. You can find more details on when VeriFactu is mandatory.
How to prepare for VeriFactu?
Adapting to VeriFactu involves choosing invoicing software that meets all technical requirements and is certified by the AEAT. Many providers are developing compatible solutions, including:
* ERP VeriFactu integration: If you already use an ERP, verify that it offers a VeriFactu API or a VeriFactu gateway for software to ensure automatic connection with the AEAT.
* Data migration: For those switching software, the ability to import Factusol to VeriFactu, import Sage 50, import Holded, or even import Excel to VeriFactu is vital to avoid losing invoicing history.
Don't wait until the last minute. Starting to familiarize yourself with the options and planning the transition will help you avoid rushing and potential penalties.
In summary, being a sole trader under the simplified tax regime does not exempt you from VeriFactu obligations if you issue invoices. The key is to have suitable invoicing software. At Fakturia.es, we offer a solution adapted to the Anti-Fraud Law and VeriFactu, simplifying your invoicing management securely. Learn more about VeriFactu for freelancers to stay updated.