Fiscal digitalization in Spain is advancing rapidly, and one of the most significant developments is the imminent implementation of the VeriFactu system. Many freelancers, especially those under the objective estimation regime (known as *módulos*), wonder if this new obligation also affects them. The answer is clear: **yes, freelancers in *módulos* will also be obliged to use VeriFactu.**
What is VeriFactu and why is it important?
VeriFactu is the electronic invoicing system certified by the Spanish Tax Agency (AEAT) that aims to combat tax fraud. Its objective is to ensure that all issued invoices are unalterable, integral, and securely transmitted to the AEAT almost in real-time. This implies a fundamental change in how invoicing is managed for the vast majority of businesses and professionals in Spain.
Freelancers in Módulos: Are They Exempt?
A common belief is that having a simplified tax regime like *módulos* means certain obligations are excluded. However, in the case of VeriFactu, the objective estimation regime does not grant any exemption. The Anti-Fraud Law establishes the obligation for all corporate tax payers and personal income tax payers who carry out economic activities (freelancers/sole traders), provided they are subject to VAT.
Since most freelancers in *módulos* perform VAT-subject activities (even if their personal income tax is simplified through *módulos*), they will have to adapt to VeriFactu. This aligns with the AEAT's goal of having stricter control over economic operations and ensuring the traceability of every invoice. If you have doubts about the deadlines or your specific situation, you can consult our guide on VeriFactu for freelancers.
Key Deadlines for Adaptation
The implementation of VeriFactu will be carried out in phases:
* January 1, 2027: It will be mandatory for all companies and businesses with an annual turnover exceeding 8 million euros.
* July 1, 2027: The obligation will extend to all other taxpayers, including the vast majority of freelancers and micro-SMEs, regardless of their tax regime (direct estimation or *módulos*).
It is crucial to keep these dates in mind to start adapting with enough time. You can find more details on when VeriFactu is mandatory on our website.
Preparing Your Business for VeriFactu
Adapting to VeriFactu will require the use of certified invoicing software. It's not enough to simply generate invoices; the system must comply with the AEAT's technical requirements, including the generation of VeriFactu records and their automatic submission.
For those already using management software, it will be essential to verify that their provider offers an ERP VeriFactu integration or a VeriFactu software gateway for existing systems. Many will look for solutions that allow them to import Factusol to VeriFactu, import Sage 50, or import Holded to avoid losing historical data. Even for those managing their accounting with more basic tools, it will be possible to import Excel to VeriFactu through compatible solutions. Software with a robust VeriFactu API will be key for a smooth transition.
Conclusion
The mandatory nature of VeriFactu is an unavoidable reality for the vast majority of freelancers in Spain, including those who pay taxes under the *módulos* regime. Don't wait until the last minute to adapt your invoicing system. At Fakturia.es, we offer invoicing solutions adapted to the Anti-Fraud Law and VeriFactu, facilitating your tax compliance with intuitive and efficient tools.