Exceptions and Exemptions

Freelancers exempt
from VeriFactu: do any exist?

Yes, but only in very specific cases. Most freelancers who use a computer or POS are NOT exempt. We debunk the most common myths.

Common myths (false)

"Modules regime doesn't need VeriFactu"

False if you use software or POS. Modules only reduce accounting obligations, not digital invoicing rules.

"I invoice little, it doesn't apply"

False. There is no revenue threshold: if you use software, you must comply.

"Only applies when invoicing companies"

Partially false. VeriFactu applies to the software you use, even for invoices to individuals.

100% handwritten invoices on authorised printed invoice books, with no digital device.
Activities under special regimes with no obligation to issue invoices (very limited cases).
Fully VAT-exempt operations with no invoice requirement under specific regulations.

If you use Excel even "occasionally", you are not exempt. Possessing uncertified software is a serious offence in Spain.

Our diagnosis test analyses your tax regime, clients and current tool in 2 minutes.