As the implementation date for VeriFactu approaches, many freelancers who pay taxes under the objective estimation regime ('módulos') are wondering if this new regulation affects them. The short answer is: yes, but with important nuances. Let's break down your obligations in detail.
The General Rule: The Obligation to Invoice
The VeriFactu Regulation (Royal Decree 1007/2023) states that all business owners and professionals, regardless of their personal income tax (IRPF) regime, must use invoicing software that meets the new technical requirements whenever they are obliged to issue an invoice.
This means that, in principle, freelancers in the 'módulos' system are not exempt. The deadline for compliance is July 1, 2027, for freelancers and micro-enterprises.
The Key Exception: When Do You Issue Full Invoices?
The key to whether a freelancer in 'módulos' is obligated lies not in their tax regime, but in the type of client and invoice they issue.
Many businesses in 'módulos' (like small shops, bars, or taxi drivers) primarily deal with individual customers, for whom they generally only issue a receipt or simplified invoice ('factura simplificada'). The VeriFactu regulation focuses on the issuance of full invoices.
Here's the crucial point:
* If you only issue receipts or simplified invoices to final consumers and never issue a full invoice, you would not be required to use a VeriFactu system for those transactions.
* If a client (another company or freelancer) requests a full invoice to deduct the expense and VAT, you are obligated to issue that invoice through VeriFactu-compliant software.
In practice, almost every freelancer will find themselves in the second scenario at some point. Therefore, ignoring the regulation is not a viable option. For a deep dive into this topic, you can read our guide on VeriFactu for freelancers in the 'módulos' regime.
Preparing for the VeriFactu Transition
Getting ahead of the July 1, 2027 deadline is the smartest strategy. The transition doesn't have to be a headache if you choose the right tool. Modern systems allow for a smooth transition, even if you currently use other methods.
The technology behind this regulation is based on secure communication with the Spanish Tax Agency (AEAT). Technical aspects like the VeriFactu API or VeriFactu ERP integration are essential for software to communicate correctly. If you already use software, you'll need a VeriFactu gateway for software or confirmation from your provider that they will update. Many freelancers wonder how to import Excel to VeriFactu or how to migrate from their current programs. Solutions exist for importing Factusol to VeriFactu, importing Sage 50, or importing Holded into an already compliant system.
In short, even if your main business activity doesn't require full invoices, the possibility of having to issue one means you must be prepared.
At Fakturia.es, we offer invoicing software that is 100% compliant with VeriFactu and the Anti-Fraud Law, designed for freelancers and SMEs, regardless of their tax regime, to comply with the law simply and efficiently.