The digital transformation of tax regulations in Spain is progressing rapidly. With the Anti-Fraud Law and, more recently, the "Crea y Crece" Law, the Tax Agency (AEAT) aims to modernize and enhance the transparency of the invoicing ecosystem. In this context, the VeriFactu System emerges, a invoicing verification system set to have a significant impact. One of the most common questions among professionals is: are flat-rate freelancers (autónomos en módulos) obligated to use VeriFactu?
Understanding VeriFactu: The New Era of Invoicing
The VeriFactu System, also known as "verifiable invoice," comprises a set of technical and functional requirements for invoicing software systems. Its primary goal is to ensure the integrity, preservation, accessibility, readability, traceability, and unalterability of invoicing records, thereby combating tax fraud.
It's important to note that VeriFactu is not, in itself, the mandatory electronic invoice (which is also under development), but rather the system that certifies that invoicing software complies with AEAT standards, generating a unique QR code and digital fingerprint for each invoice.
Flat-Rate Freelancers and Their Relationship with VeriFactu
Freelancers (sole traders) under the objective estimation regime (régimen de estimación objetiva or "módulos") have specific rules regarding their invoicing obligations. Traditionally, they are not obliged to issue invoices for operations carried out with the general public (final consumers), unless the client requests it or if the operation is performed for another business or professional.
Here lies the key: the obligation to adapt to VeriFactu falls upon those who issue invoices.
* If a flat-rate freelancer does not issue invoices to any client (neither to businesses nor to individuals who request them), then the obligation to use VeriFactu software would not directly affect them.
* However, if a flat-rate freelancer issues invoices to other businesses, professionals, or to individuals who request them, these invoices must be generated through VeriFactu-compliant software once the obligation becomes effective for them.
Therefore, the answer is nuanced: yes, flat-rate freelancers will be obligated to use VeriFactu if, due to the nature of their operations or by their own choice, they issue invoices. It is not the tax regime that provides an exemption, but rather the obligation (or lack thereof) to issue invoicing documents.
Key Deadlines for Adaptation
The implementation of VeriFactu has clear dates that must be considered:
* Companies must adapt before January 1, 2027.
* Freelancers and micro-SMEs will have until July 1, 2027.
You can find more details about when VeriFactu is mandatory to plan your transition.
Preparation and Compliance: Keys for Your Business
Given the proximity of these deadlines, it is crucial for flat-rate freelancers who issue invoices to start evaluating their software options. Choosing a VeriFactu-compatible system is paramount.
Look for solutions that offer a robust VeriFactu API or facilitate VeriFactu ERP integration with your current systems. Many providers are developing a VeriFactu gateway for software management, which will simplify the process. If you use programs like Factusol, Sage 50, or Holded, ensure they offer functionalities to import Factusol to VeriFactu, import Sage 50, or import Holded in a compliant manner. Even for those who manage their data in spreadsheets, the ability to import Excel to VeriFactu will be a determining factor.
For a smooth adaptation, we recommend exploring software options that comply with the new regulations. You can find more specific information at VeriFactu for freelancers.
At Fakturia.es, we understand the complexity of these changes and offer an invoicing solution adapted to VeriFactu and the Anti-Fraud Law, designed to simplify your tax management and ensure regulatory compliance.