Legal ObligationsIs VeriFactu mandatory
Is VeriFactu mandatory
for freelancers in Spain?
Almost every freelancer who uses a computer, phone or POS to invoice must comply. Here is who needs to adapt and by when.
Take obligation testYou are required if you are a freelancer and...
- You use Excel, Word, a POS or any software to issue invoices.
- You invoice other businesses or professionals (B2B operations).
- You are on direct estimation or modules regime and issue invoices digitally.
- You are a self-employed individual with economic activity in Spain.
You may be exempt only if...
- You issue 100% handwritten invoices on authorised paper invoice books (no software).
- Your activity is under a special regime exempt from issuing invoices.
- You do not use any IT system to record sales or invoices.
Key compliance dates
1 January 2027
Companies (Corporate Tax)
Legal entities must use certified software.
1 July 2027
Freelancers and micro-businesses
Most self-employed on direct estimation or modules.
Not sure if it applies to you?
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