With the arrival of the VeriFactu system, many self-employed individuals who pay taxes under the objective estimation regime, popularly known as "módulos," are wondering if this new regulation affects them. The answer is not a simple yes or no; it depends on a key factor: the type of invoice you issue.
As of today, August 29, 2026, we'll clearly explain whether or not you are required to adapt.
The VeriFactu Obligation: Tied to the Invoice Type
The Regulation implementing the Anti-Fraud Law (Royal Decree 1007/2023) establishes the obligation for most business owners and professionals to use verifiable invoicing systems, or VeriFactu. The goal is to ensure the integrity and unalterable record of invoices, sending the information to the Spanish Tax Agency (AEAT).
However, this obligation is directly linked to the obligation to issue a full invoice, as stipulated in the Invoicing Regulation (RD 1619/2012). And herein lies the key for those in the módulos regime.
Many self-employed individuals under the objective estimation regime (Personal Income Tax) are also in the simplified VAT regime. This special regime exempts them from the obligation to issue full invoices for transactions with final consumers, allowing them to issue simplified invoices (commonly known as tickets).
When is a Self-Employed Person in Módulos Obligated?
Considering the above, the situation can be summarized as follows:
* You are NOT obligated to use VeriFactu: If your business exclusively serves private individuals and you only issue simplified invoices or tickets. For example, the owner of a small bar, a hair salon, or a taxi driver serving the general public.
* You ARE obligated to use VeriFactu: If, even while in the módulos regime, you carry out transactions for which you must issue a full invoice. This mainly occurs when your client is another business or professional who needs the invoice to deduct the expense and VAT.
Practical Example: The owner of a restaurant in the módulos regime will not need a VeriFactu system for the daily meal tickets of their customers. However, if a company books a business lunch and requests a full invoice in the company's name, that invoice must be issued through VeriFactu-compliant software.
To fully understand all the nuances, you can consult our complete guide on VeriFactu for Freelancers in Modules.
Deadlines and Recommendations
Even if many of your transactions are exempt, it is crucial not to ignore the regulation. The deadline for all self-employed individuals and micro-enterprises to adopt a VeriFactu system for issuing their full invoices is July 1, 2027.
Our recommendation is clear:
1. Analyze your invoicing: Do you, even occasionally, issue full invoices to other companies or professionals?
2. Be proactive: If the answer is yes, don't wait until the last minute. Start looking for invoicing software that complies with VeriFactu and suits your needs.
3. Check the deadlines: Always keep the key dates in mind to avoid penalties. You can review the full calendar in our article on when VeriFactu is mandatory.
In summary, being in the módulos regime does not automatically exempt you from VeriFactu. The obligation depends on who you are invoicing. Prepare in advance to ensure a smooth and surprise-free transition.