VeriFactu for Freelancers on the Módulos Regime:
When is it mandatory?
There is a lot of confusion about whether freelancers taxed under the módulos regime (objective estimation) are exempt from VeriFactu. We go through the law and the cases where adapting is mandatory.
You ARE required to comply if...
- You issue B2B invoices: If you invoice other professionals or companies (clients who need to deduct the expense).
- You use any kind of software: If you use a computer, phone or POS terminal to generate receipts or simplified invoices. The law requires that system to comply with the VeriFactu regulation (Royal Decree 1007/2023).
- Services or construction sector: Activities such as plumbing, carpentry or repairs that issue invoices to private individuals for insurance claims or building work.
You are NOT required to comply only if...
- 100% manual invoicing: You write your invoices by hand in an authorised pre-printed paper invoice book (without using computers).
- Special agricultural regime: Farming, livestock and fishing activities covered by regimes that are exempt from issuing standard invoices.
- Transactions exempt from invoicing: Retailers under the equivalence surcharge regime who take every payment in cash without issuing a named receipt.
What the Módulos Regime Means in Practice
Although paying tax under the módulos regime (objective estimation) reduces the traditional bookkeeping obligations (such as recording every expense in detail for personal income tax (IRPF)), it does not exempt you from the general invoicing rules.
If a client asks you for an invoice so they can deduct a service (for example, a home repair, a taxi ride for a company, or a business meal), you are legally required to issue a compliant invoice. The moment you use any software or app to write it, print it or email it, that software must comply with the Anti-Fraud Law and the VeriFactu requirements.
The Hidden Cost of Paper Invoice Books
While carrying on with paper invoices is legally an exemption, it limits you commercially and slows your business down administratively. On top of that, a mistake in the sequential numbering on paper tends to draw attention during random inspections. Moving to basic VeriFactu-compliant digital invoicing saves you time and gives your clients a professional impression.
Rollout Timeline for the Módulos Regime
Development of Compliant Software
Software vendors adapt their tools to produce local digital signatures and real-time SOAP submissions to the AEAT (the Spanish Tax Agency). Fakturia is already 100% ready, with the producer's responsible declaration signed.
Technical Adaptation Window
The window for freelancers and small businesses using any POS terminal or invoicing program to move to a compliant version. Nothing is banned for the user during 2026: it is the year to get ready.
Entry into Force for Freelancers
Corporate income tax payers come in first, on 1 January 2027; everyone else covered —freelancers on the módulos regime included— on 1 July 2027. From that date a tax inspection will check that your invoicing system meets the regulation, and using one that does not carries a fixed fine of €50,000 per financial year.
Common Questions About Objective Estimation (Módulos)
What if I take every payment in cash in my shop?
If you take payments in cash and are not required to issue a named invoice, you may be exempt as long as you do not use any kind of program or POS terminal. But if you use a touchscreen POS to record daily sales and balance the till, that POS is required to comply with the VeriFactu tamper-proof record rules.
Do I have to send my expenses to the AEAT?
No, VeriFactu only applies to the record of invoiced income (invoices you issue). Digitising the expenses you receive falls outside VeriFactu, although at Fakturia we give you AI-powered OCR so you can file them conveniently.
Does Fakturia work with the equivalence surcharge regime?
Yes, Fakturia.es lets you issue invoices applying the different Spanish VAT regimes, including the equivalence surcharge (recargo de equivalencia) and the simplified módulos regime.
The simplest VeriFactu invoicing solution for the módulos regime
Don't get tangled up in tax legislation. Fakturia handles the SHA-256 chaining transparently, with no need for you to learn complex accounting.