The objective estimation tax regime, widely known in Spain as módulos, has historically offered simplified bookkeeping and tax reporting for thousands of small businesses and self-employed professionals. However, with the rollout of the technical invoicing regulations commonly known as VeriFactu, many taxpayers ask: does this regulation apply to freelancers taxed under modules? Do you need to upgrade your cash register or invoicing tools?
This guide explains how VeriFactu affects the objective estimation scheme, key deadlines from the Spanish Tax Agency (AEAT), and practical migration steps.
Does VeriFactu apply if you are under modules?
The short answer is: yes, if you use any computerised system to invoice or issue receipts.
The VeriFactu Regulation (enacted through Royal Decree 1007/2023 under the Anti-Fraud Law) does not differentiate between income tax regimes when regulating software. It dictates that any software, POS terminal, or billing program that generates invoices or simplified invoices (receipts/tickets) must guarantee the integrity, traceability, and immutability of records while appending an official QR code.
Therefore:
- If you print receipts from a digital POS terminal in your restaurant, shop, or workshop under modules, that system must comply with VeriFactu.
- If you issue invoices on a computer to corporate or individual clients, you must use certified billing software.
- If you operate strictly with handwritten paper invoice pads, you are not forced to buy a computer solely for VeriFactu. However, mandatory B2B electronic invoicing under the Crea y Crece Law will make digital billing practically essential for commercial dealings with other businesses.
For a deeper look into these rules, check our detailed guide on VeriFactu for freelancers in modules.
Official timeline: implementation deadlines
The implementation schedule established by the Spanish tax authorities specifies two key milestones:
- January 1, 2027: Deadline for corporate entities (SL, SA).
- July 1, 2027: Mandatory deadline for sole traders (freelancers, including those in modules) and micro-enterprises.
Even though the deadline for sole traders is July 2027, delaying your software transition can cause operational hurdles with POS and point-of-sale updates.
Technical integration and data migration
Upgrading a business operating under modules often means retiring legacy tools. On the technical side, businesses frequently implement a pasarela VeriFactu para software or connect their existing tills via an API VeriFactu directly to the tax authorities.
If you have existing records, migration is straightforward. Many sole traders choose to importar Excel a VeriFactu when maintaining customer or price lists in spreadsheets. Others prefer to importar Factusol a VeriFactu, migrate past entries when they importar Sage 50, or importar Holded data into cloud-native platforms tailored for AEAT compliance. Additionally, a robust integración ERP VeriFactu ensures that every receipt is chained cryptographically in real time without slowing down customer checkout.
If you need a comprehensive overview of how these changes affect self-employed professionals, explore our VeriFactu guide for freelancers.
At Fakturia.es, we make invoicing simple and reliable for sole traders and small enterprises, providing a modern billing platform fully aligned with the Anti-Fraud Law and VeriFactu standards, ready for AEAT compliance without technical friction.