VeriFactu: Deadlines and Obligations for Freelancers in 2027

Fiscal digitalization in Spain is advancing rapidly, with Law 11/2021 on measures to prevent and combat tax fraud (known as the Anti-Fraud Law) being its main driver. Within this framework, VeriFactu emerges as a fundamental tool for modernizing and controlling invoicing. If you are a freelancer or run a micro-SME, it is crucial to be aware of the deadlines and obligations approaching in 2027.

What is VeriFactu and why is it so important?

VeriFactu is the verified invoicing system that the Spanish Tax Agency (AEAT) is implementing to ensure the integrity, immutability, and traceability of invoicing records. Its primary objective is to combat tax fraud, allowing the AEAT to have greater real-time control over the economic operations of companies and self-employed individuals. In essence, every invoice issued through VeriFactu-compliant software must be validated and, in many cases, sent to the AEAT instantly.

Key Deadlines: Mark Your Calendar for 2027!

The implementation of VeriFactu has been staggered to give taxpayers time to adapt, but the deadlines are just around the corner:

* January 1, 2027: Deadline for companies (legal entities) to adapt to the VeriFactu system and begin issuing invoices under this regulation.

* July 1, 2027: Mandatory deadline for freelancers and micro-SMEs (natural persons/sole traders) to comply with the new regulation.

This means that, as a freelancer, you have until mid-2027 to ensure your invoicing system meets all VeriFactu requirements. Do not postpone preparation; adapting your software or contracting new software takes time. You can find more details on when VeriFactu is mandatory.

Freelancer Obligations with VeriFactu

Once VeriFactu becomes mandatory, freelancers will need to comply with several requirements:

1. Use of Certified Software: It will be essential to use invoicing software that has been certified by the AEAT as a VeriFactu system. This software will guarantee the immutability of records and the correct generation of the QR code and unique identifier on each invoice.

2. Invoice Generation: All invoices issued must include a legible QR code and a unique identifier that links the invoice to the VeriFactu system and, where applicable, to the AEAT.

3. Submission to the AEAT (optional or mandatory depending on configuration): VeriFactu software can be configured to automatically send invoice information to the AEAT at the time of issuance, or to generate a record that the freelancer must keep and present.

4. Record Retention: Even if the system facilitates submission, the obligation to retain invoices and invoicing records remains fundamental.

Adapting to VeriFactu is not just a technical matter but an opportunity to optimize your business management. For more specific information on the impact on your activity, visit our section on VeriFactu for freelancers.

Prepare your business in advance

The key to a successful transition is anticipation. Researching and selecting invoicing software that complies with the Anti-Fraud Law and is VeriFactu compatible is the first step. Ensure that the provider offers support and training to understand all the new functionalities.

At Fakturia.es, we are ready to assist you in this process. Our invoicing software is designed to adapt to VeriFactu regulations and the Anti-Fraud Law, ensuring your business complies with all 2027 tax obligations simply and efficiently.