Verifactu and the taxi trade: who is actually required to comply, and from when

In short: Verifactu reaches the taxi trade on July 1, 2027, but it doesn't apply to everyone. The rule targets the program you issue invoices with, not the profession: if you don't use invoicing software, you don't have to change anything. If your connected taximeter or a platform app issues tickets for you, then it does affect you.

What Verifactu is and what it actually requires

Verifactu is the technical regulation stemming from Spain's anti-fraud law (Ley Antifraude) that invoicing software has to comply with. Its requirement boils down to one idea: every invoicing record must be stored securely, traceably and unalterably, so it can't be modified or deleted after it's created. In other words, it doesn't change your taxes or your VAT rates; it changes the software you document your earnings with.

That's the first confusion worth clearing up, because there's a persistent myth that Verifactu forces every self-employed worker to invoice electronically. They are two different things: Verifactu governs how your invoicing program must behave, and mandatory business-to-business e-invoicing (from the Ley Crea y Crece) is a separate rule with its own, later timetable.

The dates: January 1 and July 1, 2027

The schedule was pushed back a year from the original plan, and ended up like this, as reported by La Revista del Taxi:

• January 1, 2027 for companies paying corporate income tax.
• July 1, 2027 for the rest of small businesses and the self-employed, including the taxi trade.

It sounds far off, but the figure that came with the news is the one that matters: only around 8% of small businesses and self-employed workers had the system in place. And penalties for using non-compliant software can reach €50,000, so it isn't something to leave until June 2027.

If you're taxed under módulos, are you affected?

Here's the nuance almost nobody explains properly. Most taxi drivers are taxed under objective estimation, the well-known módulos regime, where earnings are calculated from fixed parameters (staff, distance driven, energy consumption) instead of from the detail of each transaction. Anyone under módulos is exempt from keeping VAT record books and, through that route, in principle from Verifactu too.

But the exemption has a back door: if you issue invoices using a computer program, the obligation comes back. What matters isn't your tax regime, it's the tool you document payments with. As La Gaceta del Taxi put it, if you don't use an invoicing program to issue your income invoices, the law doesn't force you to change: you can carry on with paper, a receipt book, Word or Excel.

The detail that does affect taxis: connected meters and apps

The taxi trade has a quirk other self-employed workers don't: a good part of the paperwork is generated by a machine. If your taximeter is connected and prints tickets, or if the app of the platform you work with issues the invoices for your rides, that system works as an invoicing system and falls within the scope of the rule. In that case the question isn't whether you have to do something, but whether your equipment manufacturer or the platform has certified their system.

It's worth asking now, and in writing. It's a two-line email that saves you from finding out in 2027 that the kit installed in your car doesn't comply.

Remember the starting point too: under the simplified VAT regime and módulos you aren't required to issue an invoice for every ride unless the customer asks, but if that customer is a company or a self-employed worker who wants to deduct the expense, they'll need a full invoice with their details.

How Taxio handles it

Let's be clear, so as not to add noise to a topic that already generates plenty: Taxio doesn't issue invoices and isn't an invoicing system, so it neither subjects you to Verifactu nor makes you compliant with it. What it does is the usual: log every ride with its platform and commission, record your deductible expenses and give you the real net for your shift, with weekly, monthly or quarterly reports exportable to PDF and Excel so you can reach your accountant with the numbers done.

If on top of that you need to issue invoices with software, you'll have to add a certified program. They're two separate, compatible pieces: one documents what you invoice for the tax office, the other tells you whether the month was worth it.

Frequently asked questions about Verifactu and taxis