Fiscal digitalization in Spain is advancing rapidly. With the Anti-Fraud Law and the VeriFactu system on the horizon, many freelancers are wondering how this new reality will affect them, especially those who pay taxes under the objective estimation regime, commonly known as the module system. The current reference date is August 1, 2026, which places us very close to the implementation deadlines.
What is VeriFactu and who does it affect?
VeriFactu is the new electronic invoicing system that aims to combat tax fraud by ensuring the integrity, preservation, accessibility, and traceability of invoicing records. In essence, it will require invoicing software to generate a record of each invoice, which will be securely sent to the Tax Agency (AEAT) or an intermediate VeriFactu system.
The obligation to adapt to VeriFactu generally falls on all business owners and professionals who issue invoices for their economic activities. This includes companies, SMEs, and of course, freelancers (sole traders). The regulation does not initially distinguish by the Personal Income Tax (IRPF) taxation regime.
Freelancers under the module system and VeriFactu: Are there exceptions?
The key question is whether freelancers under the module system are exempt. The general answer is no. Except for very specific exceptions related to the obligation to issue invoices according to the Invoicing Regulation (for example, certain agricultural, livestock, or fishing activities that only issue tickets or simplified invoices and whose recipients are not business owners or professionals), the vast majority of freelancers under the module system who issue invoices to other businesses or professionals, or to individuals who request them, will have to adapt to VeriFactu.
The distinction between the module system and direct estimation refers to how the taxable base of IRPF is calculated, not to the obligation to issue invoices in accordance with the regulations. If your activity involves issuing invoices, the Anti-Fraud Law directly affects you.
Key deadlines for adaptation
It is essential to be clear about the deadlines to avoid penalties. While for companies and large businesses, the VeriFactu obligation comes into force on January 1, 2027, freelancers and micro-SMEs have a little more leeway. For them, the mandatory deadline is July 1, 2027. This means that, as a freelancer under the module system, you have just under a year to prepare your invoicing system.
We recommend consulting our article on when VeriFactu is mandatory for a more detailed overview of deadlines and exceptions.
Preparing your business for VeriFactu
Adaptation requires invoicing software that complies with VeriFactu's technical requirements. Many current programs offer solutions for [ERP VeriFactu integration] or a [VeriFactu gateway for software]. If you currently use systems like Factusol, Sage 50, Holded, or even manage your invoices with Excel, it's time to look for a solution that allows you to [import Factusol to VeriFactu], [import Sage 50], [import Holded], or [import Excel to VeriFactu] efficiently.
Adapted software will not only ensure compliance but also facilitate daily management, thanks to process automation and direct communication with the AEAT through the [VeriFactu API]. Don't leave adaptation until the last minute; anticipating is key for a smooth transition. For more information on how VeriFactu will affect your business, you can visit our comprehensive guide for VeriFactu for freelancers.
At Fakturia.es, we are committed to fiscal digitalization. Our invoicing software is designed to fully comply with the Anti-Fraud Law and VeriFactu requirements, offering you a simple and robust solution for your business, regardless of your taxation regime.