Exceptions and Exemptions

Freelancers exempt
from VeriFactu: do any exist?

Yes, but only in three very specific cases, and none of them depends on how much you invoice. Most freelancers who use a computer or a POS are NOT exempt. Here are the real exemptions and the myths going around.

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Common myths (false)

"The módulos regime doesn't need VeriFactu"

False if you invoice with a computer system or a POS. The módulos regime simplifies accounting duties, not invoicing ones.

"I invoice little, it doesn't apply"

False. There is no revenue threshold: what matters is the system you invoice with, not how much you invoice.

"It only applies when invoicing companies"

Partially false. The regulation applies to the invoicing system you use, including for invoices issued to private individuals.

"It has been mandatory since 2026"

False. The obligation starts on 1 January 2027 for Corporate Income Tax payers and on 1 July 2027 for everyone else. Nothing is prohibited before your own date.

"I'm in the Canary Islands, this isn't for me"

False. The Canary Islands, Ceuta and Melilla are covered by the regulation. The regions with their own tax rules are the Basque Country and Navarre.

The three real exemptions

  • Being on the SII. Anyone who keeps their VAT ledgers through the Tax Agency's electronic office (article 62.6 of the Spanish VAT Regulation) falls outside the invoicing regulation entirely. If your company is on the SII, VeriFactu does not apply to you, and nobody should be trying to sell it to you.
  • Paying tax in a foral territory. The Basque Country and Navarre have their own tax authorities and their own invoicing rules. The Canary Islands, Ceuta and Melilla, by contrast, are covered.
  • Using no computerised invoicing system at all. If you issue invoices from a printed paper invoice book, with no computer, phone or POS, the regulation does not reach you. The day you open a spreadsheet to invoice, it does.
VeriFactu guide for the módulos regime

These are the real exemptions; the rest is wishful thinking. And mind the wording: the regulation bans no tool by name, it requires the system you invoice with to meet a set of conditions. An editable Excel template guarantees neither the unalterability nor the traceability of your records, so it is unlikely to meet them.

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