The introduction of the VeriFactu system in Spain, driven by the Anti-Fraud Law and complemented by the 'Crea y Crece' Law, has generated many questions among professionals. One of the most recurring questions, especially as of today (August 28, 2026), is whether freelancers under the module system (objective estimation) are obligated to adapt to this new regulation.
As a tax expert, my answer is clear: yes, module-based freelancers who issue invoices must use invoicing software certified by the AEAT, compatible with the VeriFactu system. The nature of their tax regime does not exempt them from this obligation.
What does VeriFactu imply for freelancers?
VeriFactu is the system through which the invoicing software used by companies and freelancers must certify the integrity, immutability, and traceability of issued invoices, sending a record to the Tax Agency in real-time or near real-time. Its main objective is to combat tax fraud, ensuring that all sales operations are properly registered.
The obligation to use IT systems that comply with the requirements of the Anti-Fraud Law (and, by extension, are compatible with VeriFactu) extends to all taxpayers who carry out economic activities and issue invoices, regardless of their billing volume or tax regime.
Key deadlines for adaptation
It is essential to be aware of the established deadlines, which are fast approaching:
* January 1, 2027: Deadline for companies and large businesses to adapt to the VeriFactu system.
* July 1, 2027: Deadline for freelancers and micro-SMEs (including those who pay taxes under the module system) to implement certified invoicing software.
These deadlines are crucial and should not be overlooked. Non-compliance can lead to significant penalties. For more details on the dates, you can check when VeriFactu is mandatory.
B2B electronic invoicing and modules
In addition to the obligation to use VeriFactu software, the 'Crea y Crece' Law establishes the mandatory nature of electronic invoicing in commercial relations between businesses and professionals (B2B). This also affects module-based freelancers if they invoice other companies or other freelancers. Even if their accounting is simplified, the issuance of invoices to professional clients must be done in electronic format and through approved platforms.
Preparing for the transition: Keys and Solutions
Adapting to VeriFactu requires planning. Module-based freelancers should look for software solutions that not only comply with regulations but are also easy to use and allow for a smooth transition. It's time to consider software with a robust VeriFactu API, facilitating VeriFactu ERP integration with existing systems or the use of a VeriFactu gateway for software invoicing.
If you currently use programs like Factusol, Sage 50, Holded, or even manage your invoices in Excel, it is vital to start evaluating how to import Factusol to VeriFactu, import Sage 50, import Holded, or import Excel to VeriFactu into a compatible solution. The key is data migration and your new system's ability to automatically issue certified invoices.
Conclusion
In summary, the module system does not exempt freelancers from the obligation to use AEAT-certified invoicing software compatible with VeriFactu, nor from issuing B2B electronic invoices. The July 1, 2027 deadline is just around the corner for VeriFactu for freelancers, so it is essential to act proactively.
At Fakturia.es, we offer an invoicing solution adapted to the Anti-Fraud Law and ready for VeriFactu, designed to simplify the tax management of freelancers and SMEs, ensuring regulatory compliance with ease.