Freelancers on Modules: Are They Required to Use VeriFactu?
If you're a freelancer (sole trader) under the modules regime in Spain, you might wonder if VeriFactu affects you. The answer is clear: yes, most freelancers on modules will need to adapt.
The implementation of the VeriFactu system, framed within Spain's Anti-Fraud Law, has generated many questions among freelancers and SMEs. One of the most recurring questions is whether this new invoicing system affects freelancers (sole traders) who pay taxes under the objective estimation regime, commonly known as modules (or *estimación objetiva*). With the current reference date of July 11, 2026, let's shed some light on this matter.
Are Freelancers on Modules Required to Use VeriFactu?
The answer is clear and concise: yes, the vast majority of freelancers who pay taxes under the modules regime will be obliged to use a VeriFactu-compliant invoicing software.
The modules regime simplifies the calculation of net income for Personal Income Tax (IRPF) and VAT (IVA) quotas, based on indicators such as square meters, employees, or electrical power, among others. However, this simplification does not exempt you from the obligation to issue invoices for the operations you carry out.
The VeriFactu regulations (developed from Law 11/2021 on measures for the prevention and fight against tax fraud) require that all invoicing software used by companies and freelancers generate and send a record of each invoice issued to the Spanish Tax Agency (AEAT) almost instantly. The goal is to strengthen control over invoicing and combat the underground economy.
If your activity under the modules regime involves issuing invoices to other professionals, businesses, or even to private individuals who request them (or when regulations require it), then you will be subject to VeriFactu. The obligation to issue an invoice does not disappear just because you are under the modules regime.
Key Deadlines for VeriFactu Implementation
It is essential to keep in mind the deadlines established for adapting to this new system:
* For companies and corporations: The obligation to use VeriFactu software will begin on January 1, 2027.
* For freelancers and micro-SMEs: The deadline extends to July 1, 2027.
This means that, as a freelancer on modules, you have until July 1, 2027, to ensure that your invoicing system complies with all the requirements of the new law. You can find more details on when VeriFactu is mandatory.
What Should Freelancers on Modules Do?
Given this imminent obligation, freelancers on modules should:
1. Review their current invoicing system: Verify if the software they use can be adapted to VeriFactu requirements or if they will need to switch to a new one.
2. Look for approved solutions: Choose invoicing software that guarantees compliance with the Anti-Fraud Law and VeriFactu regulations.
3. Prepare for adaptation: Although modules simplify management, issuing invoices under VeriFactu will require a minimal technological adaptation.
In summary, the modules regime is not a free pass to avoid VeriFactu. The obligation to invoice implies the obligation to do so with a system that complies with the new regulations. It is crucial for freelancers to understand this obligation and start preparing for the deadline. If you want to know more about how these regulations affect VeriFactu for freelancers, we invite you to consult our guide.
At Fakturia.es, we are ready to help you in this transition, offering invoicing software adapted to VeriFactu and the Anti-Fraud Law, designed to simplify the tax management for freelancers and SMEs.