The implementation of VeriFactu systems is raising many questions, especially among groups with specific tax regimes. If you're a freelancer or sole trader under the objective estimation scheme, better known as 'módulos', you're likely wondering if this new obligation affects you. Let's clear things up.
The General Rule: VeriFactu is for Almost Everyone
Royal Decree 1007/2023, which regulates verifiable invoicing systems, establishes the obligation for all business owners and professionals to use software that complies with VeriFactu requirements. The rule does not distinguish based on the Personal Income Tax (IRPF) regime (direct estimation or 'módulos'), but on the obligation to issue invoices.
This is the crux of the matter. The obligation to use VeriFactu is triggered the moment you have an obligation to issue an invoice.
The Obligation to Issue Invoices under 'Módulos'
As a freelancer on the 'módulos' scheme, much of your business is likely with final consumers. In these cases, invoicing regulations (RD 1619/2012) allow you to issue simplified invoices or receipts, and you are not required to issue a full invoice unless your customer requests one.
However—and this is crucial—if a customer (whether an individual or a company) requests a full invoice, or if you perform a service for another professional or business, you are legally required to issue one.
Starting from July 1, 2027, the deadline for freelancers and micro-enterprises, any invoice you issue must comply with VeriFactu standards. This means that even if you only issue one invoice a year, it must be generated with a certified system. You can learn more about who is required to invoice under this system.
Are There Real Exemptions for the 'Módulos' Scheme?
No, the 'módulos' scheme is not an exemption in itself. The law does not exempt types of freelancers, but rather certain very specific operations (most of which are already VAT-exempt or not subject to it). In practice, it's nearly impossible to guarantee you'll never need to issue a full invoice. Therefore, the recommendation is to assume you will need a VeriFactu system. If you want to dive deeper, you can read about the cases of freelancers exempt from VeriFactu.
Preparing for the VeriFactu Transition
The adaptation is not just a software change, but a technical process. It involves evaluating options like a VeriFactu API for custom systems or a full VeriFactu ERP integration. Many will face the task of needing to import Factusol to VeriFactu, or migrating from other popular platforms. Indeed, knowing how to import Sage 50 or import Holded will be critical. Even for those wondering how to import Excel to VeriFactu, the answer involves using a certified software that allows it. Having a robust VeriFactu gateway for software will be essential.
In short: even if your invoicing volume is low, the obligation to be prepared exists. The safest and most professional stance is to be proactive.
At Fakturia.es, we offer simple and powerful invoicing software that is 100% compliant with VeriFactu regulations and the Anti-Fraud Law, so you can comply with the law without any hassle.