Spain requires self-employed workers to use anti-fraud software starting in 2027
This content is based on Royal Decree-Law 15/2025 and Royal Decree 1007/2023, which establish the technical and legal requirements for the new mandatory anti-fraud software for self-employed workers in Spain.
The reality is that from July 2027, all self-employed workers will have to use invoicing software that ensures records are unalterable, that is, that they cannot be modified or deleted without leaving a trace. This prevents the creation of "parallel accounting" or hiding income, a classic in tax evasion.
The programs must be officially certified, with a responsible declaration from the manufacturer guaranteeing compliance with all legal and technical requirements. In addition, the information must be easily readable and interpreted by the Tax Agency in case of inspection.
What does the new regulation imply for self-employed workers?
Mandatory technical changes
Self-employed workers must use programs that generate a complete and irreversible record of each invoice, preventing any subsequent manipulation. This translates into:
- Unalterable invoicing records with a trace of all modifications.
- Prohibition of having alternative or parallel accounting systems.
- Certified software with a seal confirming legal compliance.
- Capability to send records automatically and immediately to the Tax Agency, if desired (optional feature).
Who is affected and since when?
The deadline for companies ends on January 1, 2027, but self-employed workers have until July 1, 2027, to adapt. This obligation affects all professionals who work on their own account and manage invoicing in Spain.
No exceptions: generic programs such as spreadsheets or any software without this specific certification cannot be used.
How to check if you are affected and what to do
Steps to verify your current software
- Check if your current invoicing program is certified according to the current regulation.
- Consult whether the manufacturer has issued a responsible declaration confirming compliance with legal requirements.
- Confirm that the software generates unalterable records and incorporates an internal audit system.
- Ensure you do not have any parallel system or spreadsheets as accounting support.
How to adapt if you do not comply
- Contact your software provider to confirm if they will offer a certified update.
- If not, switch to approved software before July 2027.
- Train yourself in using the new system to ensure you meet all Tax Agency requirements.
- Keep copies of responsible declarations and certificates in case you need to prove them in an inspection.
Penalties and sanctions: what is at stake
Fines for self-employed workers
If uncertified or non-adapted software is used after the deadline, penalties can reach up to 50,000 euros, a figure no professional wants to see on their account.
Penalties for manufacturers and distributors
Creators or sellers of software who do not comply with the regulation face even higher fines, up to 150,000 euros per year and program type.
| User type | Deadline | Maximum fine |
|---|---|---|
| Companies | January 1, 2027 | €50,000 |
| Self-employed workers | July 1, 2027 | €50,000 |
| Manufacturers/distributors | Ongoing | €150,000 |
Beyond fines, using non-adapted software can cause problems during inspections and difficulties justifying accounting before the Tax Agency.
Therefore, it is advisable to act now and not leave it until the last moment.
To avoid problems, always keep your software updated, activate two-step verification when possible, and periodically review the authorizations and permissions of the programs you use.
It is also recommended to make regular backups and keep all documentation proving compliance with the regulation.
If you suspect there is any problem with invoicing or you are notified of an inspection, seek professional advice to avoid costly mistakes.
The transformation towards a fully controlled and digitized system is unstoppable. Self-employed workers who adapt in time will avoid sanctions and will be able to manage their business with greater peace of mind and fiscal clarity.
