What self-employed accounting covers in 2026: the books you must keep, the tax models you'll file, and the software choices that keep you compliant. This guide gives you concrete steps, free vs. paid options, and how Verifactu (the certified-invoicing system, postponed to 2027) and B2B e-invoicing (under the Crea y Crece law) change invoices going forward. Whether you hire a self-employed accountant or do it yourself, the goal is the same: clean books mapped to models and on-time filings.
What does a self-employed accountant cover?
Daily records of income and expenses, fixed assets and amortization (spreading the cost of equipment over years), compliant invoicing with VAT and withholdings, and quarterly and annual tax filings.
Do I need an accountant or can I DIY?
Both work. If you're organised, a free or low-cost app handles books and model previews. If you want expert review and guaranteed filings, hire an online gestoría.
What changes in 2026 and 2027?
The 15-bracket cuota system is frozen at 2025 levels by Real Decreto-ley 16/2025. Verifactu was postponed to 1 January 2027 for companies and 1 July 2027 for autónomos by Real Decreto-ley 15/2025. B2B e-invoicing under Crea y Crece rolls out in parallel. Choose software that supports both to avoid switching later.
Which models will I file?
Typically 303 and 390 for VAT (IVA), 130 or 131 for IRPF advances, and 111 or 115 if you apply withholdings, plus their annual summaries.
Autónomos follow IRPF and IVA rules, not full corporate GAAP in most cases. Unless you're in direct estimation normal, you keep statutory books for IRPF and IVA rather than full double-entry accounts.
Missing context on the autónomo status itself? Start here: autónomo registration guide.
Day to day. Register issued and received invoices, maintain a fixed-asset ledger if you deduct amortization, reconcile bank and cash weekly, and store proofs for the 4-year limitation period.
Books feed models. Your records turn into the tax forms you file. VAT books feed form 303 (quarterly VAT) and 390 (annual VAT summary). Income and expense books feed 130 (quarterly IRPF advances) and 100 (annual personal income tax). If you practise withholdings, you file 111 (quarterly) and 190 (annual). For office rent withholdings, 115 (quarterly) and 180 (annual). Cross-border activity adds 349 (intra-EU operations) and 347 (annual list of large operations).
Everyone keeps records. The specifics depend on your regime.
Estimación directa normal. A regime where you pay tax on your real profit (income minus expenses). If your prior-year revenue was over €600,000, keep company-style books: Libro Diario (daily journal) and Inventario y Cuentas Anuales (inventory and annual accounts), plus the IVA and IRPF ledgers.
Estimación directa simplificada. The simplified real-profit regime for revenue up to €600,000. Keep four books: sales and income, purchases and expenses, fixed assets, and (for professionals) provisions or suplidos (costs paid on behalf of clients).
Estimación objetiva (módulos). The flat-rate regime: tax is calculated from official tables for your activity, not your real profit. No formal books required, but keep all invoices and proofs and file the relevant models.
IVA books for everyone. Keep VAT books for issued invoices, received invoices, fixed assets that may need VAT adjustments, and intra-EU operations. AEAT accepts electronic formats.
IVA ledgers. Issued invoices, received invoices, fixed assets for regularizations, intra-EU operations.
IRPF ledgers. Income, expenses, fixed assets, and (for professionals) provisions or suplidos.
Data that must appear. Invoice number and date, counterparty NIF or NIE, concept, taxable base, VAT rate and amount, withholdings, and for assets the value, start and end of use, and annual amortization.
Electronic format. AEAT's common electronic format lets you export IRPF books in one file with separate sheets. Keep programs and files accessible for the 4-year limitation period.
VAT. 303 quarterly or monthly, 390 annual summary. 309 for special cases. 349 for intra-EU operations. 347 for annual operations with third parties over the threshold.
IRPF. 130 quarterly payments on account for direct estimation, or 131 if you're in módulos. 100 for the annual personal income tax declaration.
Withholdings you practise. 111 quarterly and 190 annual for professional fees and payroll. For rents, 115 quarterly and 180 annual.
Calendar cues. Quarters close in January, April, July and October. Direct debit cut-offs are mid-month. Annual models cluster in January, with the IRPF campaign running April to June.
Free is enough if you're organised. You can keep legal books, issue invoices, and prepare model previews without paying, then add filings as a service when needed.
renn. Built for autónomos. Free plan for automated bookkeeping and invoicing, AI extraction of expenses, Verifactu-aligned invoicing, and optional accountant filings. Real-time P&L, VAT and IRPF view, WhatsApp receipt capture, and automated bank and Gmail fetch. Filings by accountants from €50/month when you upgrade.
Visionwin. Desktop and free, with accounting plus invoicing and Verifactu readiness. Good offline control. Expect manual model export.
Contasol and Factusol. Robust free-tier desktop modules. Factusol for invoicing, Contasol for accounting. Powerful but with a learning curve.
Contasimple. Cloud, with a free plan for invoicing and basic tracking, and paid tiers for complete tax workflows. Popular with freelancers.
STEL Order. Cloud invoicing with a free Verifactu plan, plus stock, quotes and work orders. Strong fit for trades and field work.
Spain-oriented paid tools. Quipu, Holded, Anfix and Cuéntica are paid and often offer trials. They deliver strong compliance flows and direct filing add-ons.
Beginner who dislikes spreadsheets. renn free plan or Contasimple free plan. Quick invoices and basic books; add accountant filings when needed.
Offline and full control. Visionwin with Factusol or Contasol. Great if you like desktop and backups. Prepare to export models manually.
AI help and receipts inbox. renn. Bulk-upload PDFs, OCR that flags missing data so invoices are reportable, automated categorization, and chat with an accountant when you need it.
Trades and field service. STEL Order's free Verifactu plan. Pipeline from quote to albarán to invoice, with mobile-first workflows.
Open-source fan. GnuCash or Akaunting. Flexible chart of accounts. Manual mapping to Spanish rules. Best for simple VAT and IRPF scenarios.
Compliance reminder. Check Verifactu readiness and QR / signature support before mid-2027. Free plans may cap invoice counts or users.
Cuotas frozen at 2025 levels. Real Decreto-ley 16/2025 froze the 15-bracket autónomo contribution system. The MEI surcharge rises from 0.8% to 0.9% in 2026, adding €6 to €15/month depending on base. Full breakdown: autónomo social security contributions.
Verifactu, postponed to 2027. Real Decreto-ley 15/2025 (2 December 2025) pushed the obligation back by 12 months. New dates: 1 January 2027 for companies (IS payers), 1 July 2027 for autónomos (IRPF payers). Software vendors had to be ready by 29 July 2025, so most modern tools already support Verifactu mode in voluntary use. The fixed penalty for using non-certified software once your deadline lands is €50,000 per fiscal year under article 201 bis of the Ley General Tributaria.
What changes on the invoice. A QR code, chained-hash digital signature, real-time or near-real-time communication to AEAT, and anti-tamper logs.
B2B e-invoice is separate. The Crea y Crece law brings a phased B2B e-invoice rollout. Pick tools that support both Verifactu and B2B e-invoice flows.
What to do now. Choose software with declared Verifactu readiness, complete the identity setup inside that tool, and start issuing invoices there to avoid a scramble in 2027.
For the full Verifactu mechanics, see the Verifactu definition guide.
Consultant or designer. Services with few invoices and withholdings. Likely 21% VAT and IRPF withholding on outbound invoices. Quarterly 303, 111 and 130. Use Contasimple or renn for free invoicing and upgrade at tax time.
Creator or influencer. Platform income with mixed VAT. Some services exempt while many digital services hit 21%. Keep platform statements. Quarterly 303 and 130. Use renn to read receipts/invoices automatically (OCR), or Visionwin for manual work.
Ecommerce. Goods at 21% VAT and EU customers to manage. Validate VAT IDs in VIES (the EU VAT registry), file 349 for intra-EU sales, manage returns, and consider OSS (the EU One-Stop Shop) if you sell cross-border. Use Holded or Quipu paid, or STEL Order if you're stock-heavy.
Tradesperson. Field work with estimates to work orders to invoices. Use STEL Order or renn for quotes and albaranes (delivery notes, signed proof that goods or work were delivered). Capture materials versus services for correct VAT.
Can I do my own accounting as autónomo?
Yes, if you're organised. The legal books are simple and most free apps handle them. Hire a gestor when filings get complex (VAT regimes, intra-EU, withholdings).
How much does a self-employed accountant cost?
Online gestorías start around €50/month for a basic autónomo with quarterly filings included. Paid software adds €10 to €30/month if you do the books yourself.
Do I need certified Verifactu software now?
Not until your deadline (1 July 2027 for autónomos). But you can switch on Verifactu mode in voluntary use today, which trains you for the cutover.
How long do I keep my records?
4 years for tax purposes. 6 years for accounting books under the Código de Comercio. Keep digital copies indexed and searchable.
What's the difference between Verifactu and SII?
SII is the real-time VAT-book reporting for large filers (typically turnover >€6M). Verifactu applies to invoice issuance for all autónomos and SLs not already in SII or TicketBAI.
Keep the legal books, map them to your quarterly and annual models, and pick a tool you'll actually use. Free options work if you're organised. Paid online gestoría saves time and reduces risk. By July 2027, Verifactu makes software choice non-negotiable.
