With the July 1, 2027, deadline for freelancers to adopt VeriFactu drawing closer, a recurring question arises: what about those taxed under the objective estimation scheme, popularly known as 'módulos'? The answer has important nuances.
The General Rule and the Key Exception
The VeriFactu Regulation (Royal Decree 1007/2023) states that all business owners and professionals, with some exceptions, must issue invoices using verified IT systems. At first glance, the regulation provides for certain exemptions, and this is where freelancers on the modules system find their specific situation.
In principle, transactions for which a sole trader in modules is not required to issue an invoice (e.g., when the recipient is a private individual and the transaction falls within the scheme's limits) are outside the scope of VeriFactu. For a detailed analysis of who is exempt, you can check our guide on freelancers exempt from VeriFactu in Spain.
However, the key lies in Article 2.2.b) of the Invoicing Regulation: you are obliged to issue a full invoice whenever your client is another business or professional who needs it to deduct the expense and VAT.
When Does VeriFactu Affect You if You're on Modules?
This is where the exemption becomes blurred. From July 1, 2027, any invoice you must issue to another professional or company must, mandatorily, comply with VeriFactu requirements.
In summary:
- If 100% of your clients are private individuals who do not ask for an invoice, you might not need VeriFactu software.
- The moment a single client (a company, another freelancer) asks you for an invoice for their records, you will be legally required to issue it through a VeriFactu system.
Ignoring this obligation could lead to significant penalties.
Preparing for the Transition: Migration and Integration
Even if you don't have to issue VeriFactu invoices daily, you need to be prepared for when the need arises. This means having compliant software ready. The transition must be planned, especially if you use systems that will become obsolete.
Migration is a critical point. Whether you need to import Excel to VeriFactu or are coming from more complex solutions, the process is fundamental. Good software should facilitate data transfer, whether it's to import Factusol to VeriFactu, import Sage 50, or import Holded. For custom developments or larger systems, it is vital that the provider offers a robust VeriFactu API or a VeriFactu gateway for software that allows for seamless VeriFactu ERP integration. If you want to delve deeper into the topic, we recommend our complete guide on VeriFactu for freelancers in the modules system.
Although a freelancer on modules could theoretically be exempt in many cases, the practical reality is that it's almost inevitable to have to issue a formal invoice at some point. Being prepared is not an option; it's a necessity to avoid future problems.
At Fakturia.es, we offer you simple, powerful invoicing software that is 100% compliant with VeriFactu and the Anti-Fraud Law, so you can comply with the law without complications.