As an expert tax writer, and with a reference date of August 15, 2026, the arrival of VeriFactu is one of the hottest topics for freelancers and SMEs in Spain. A recurring question, especially among those operating under the objective estimation regime (commonly known as 'módulos' or flat-rate scheme), is whether this new e-invoicing obligation affects them. The answer is clear and concise: yes, freelancers on the módulos scheme are obliged to use VeriFactu.
VeriFactu: A Widespread Obligation
Law 11/2021, on measures to prevent and combat tax fraud, known as the Anti-Fraud Law, establishes the mandatory use of invoicing systems that guarantee the integrity, preservation, traceability, and immutability of invoicing records. This is what we know as the VeriFactu system, which involves the issuance of verifiable invoices and their submission to the Tax Agency in real or near-real time.
It is fundamental to understand that this obligation does not distinguish between tax regimes. That is, whether you pay taxes under the módulos scheme (objective estimation) or direct estimation does not exempt any freelancer or company from complying with this regulation. The purpose is transparency and control of all invoicing operations in Spanish territory. For more details on the general scope, you can consult our guide on VeriFactu for freelancers.
Key Deadlines for Adaptation
The deadlines for VeriFactu to come into force are as follows, and it is crucial to keep them in mind:
* January 1, 2027: Deadline for commercial companies and large businesses.
* July 1, 2027: Deadline for freelancers (autónomos) and micro-SMEs. This is the date that directly affects most freelancers on the módulos scheme.
Not waiting until the last minute is vital. The preparation and implementation of suitable software require time and planning. You can find more information about the deadlines at when VeriFactu is mandatory.
What Does This Mean for Freelancers on the Módulos Scheme?
For freelancers who pay taxes under the módulos scheme, this obligation means they must abandon manual or non-certified invoicing methods and adopt invoicing software that complies with VeriFactu's technical requirements. This includes generating a QR code and electronically signing each invoice, in addition to communicating with the AEAT.
The good news is that it does not imply a change in their tax regime, only an adaptation in how they issue and record their sales. The main task will be to choose and implement a certified software solution.
Preparing Your Business for VeriFactu
Adapting to VeriFactu is a technical process that requires attention. To ensure compliance, your invoicing software must be approved. Many providers are developing a VeriFactu API or a VeriFactu gateway for software to facilitate direct communication with the AEAT. VeriFactu ERP integration will be key for larger companies, but scalable solutions also exist for freelancers.
If you use tools like Factusol, Sage 50, or Holded, you will need to look for solutions that allow you to import Factusol to VeriFactu, import Sage 50, or import Holded to migrate your data and continue operating without interruptions. Even for those who manage their accounting in Excel, importing Excel to VeriFactu will be a crucial step to ensure all your information complies with the new regulations.
In summary, if you are a freelancer on the módulos scheme, the answer to whether you are obliged to use VeriFactu is a resounding yes. The time to act is now to ensure a smooth and seamless transition. At Fakturia.es, we understand these needs and offer invoicing software adapted to the Anti-Fraud Law and VeriFactu, designed to simplify your tax management.