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, with a deadline of 1 July 2027. Here is who needs to adapt and by when.
Take obligation testYou are required if you are a freelancer and...
- You issue invoices with a computer, phone or POS: a spreadsheet, a word processor or an invoicing program.
- 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
Corporate income tax payers
The test is paying corporate income tax, not company size: their invoicing system must comply with Royal Decree 1007/2023.
1 July 2027
Freelancers and everyone else covered
Everyone else covered: self-employed on direct estimation or the módulos regime.
Not sure if it applies to you?
Our free diagnosis calculates your deadline based on your tax regime and current invoicing tool.
Start free diagnosis