Fiscal digitalization is advancing by leaps and bounds in Spain. With the imminent arrival of VeriFactu, many self-employed individuals are wondering how this new obligation will affect them. One of the most common inquiries comes from those who pay taxes under the objective estimation system, commonly known as "modules." Are self-employed individuals in modules obliged to use VeriFactu? The answer, as we will see, is clear.
What is VeriFactu and what are its key deadlines?
VeriFactu, or the VeriFactu System, is the Spanish implementation of verifiable electronic invoicing. Its objective is to combat tax fraud through digitalization and the near-instantaneous submission of invoicing records to the Tax Agency (AEAT).
It is crucial to know the deadlines:
* January 1, 2027: Deadline for commercial companies and legal entities.
* July 1, 2027: Mandatory deadline for self-employed individuals and micro-SMEs.
This system implies the use of certified invoicing software that generates and sends invoices securely, guaranteeing their integrity and authenticity.
The modules regime: an exception to the rule?
The objective estimation regime (modules) allows certain self-employed individuals to calculate their net income based on objective parameters (such as square meters of premises, electricity consumption, employed staff, etc.) instead of their actual income and expenses. This simplifies accounting for specific sectors.
The common belief is that, by not keeping as detailed accounting as direct estimation, self-employed individuals in modules might be exempt from certain digital tax obligations. However, this perception is incorrect in the context of VeriFactu.
The clear answer: Yes, self-employed individuals in modules are obliged to VeriFactu
The obligation to use VeriFactu does not depend on the method of calculating IRPF (Personal Income Tax), but on the issuance of invoices. Any self-employed individual, regardless of whether they are under direct or objective estimation, who issues invoices for the operations they carry out, must adapt to the VeriFactu system.
The electronic invoicing regulation, and by extension VeriFactu, applies to all entrepreneurs and professionals who carry out operations with an obligation to issue an invoice. Self-employed individuals in modules, although they pay taxes in a simplified way, are still entrepreneurs and professionals who issue invoices to their clients. Therefore, from July 1, 2027, they must use software that complies with VeriFactu requirements to generate and submit their invoices.
How should self-employed individuals in modules prepare?
Preparation is key. Self-employed individuals in modules should start familiarizing themselves with the concept of verifiable electronic invoicing and look for invoicing software solutions that are approved by the AEAT and comply with VeriFactu regulations.
This will not only allow them to comply with the law but can also represent an opportunity to modernize their business management, reduce errors, and optimize administrative processes. Platforms like Fakturia offer solutions adapted to the needs of self-employed individuals and SMEs. Here you can see our plans and prices.
Conclusion: Adaptation is inevitable and beneficial
Fiscal digitalization is an unavoidable reality. Although the module regime simplifies taxation, it does not exempt from the obligation to issue verifiable electronic invoices. The date of July 1, 2027, is just around the corner. Anticipating and choosing an adequate solution is fundamental to avoid penalties and ensure a smooth transition. Do not leave the adaptation until the last minute; your business will thank you.