Guide · VeriFactu
Free VeriFactu: the AEAT invoicing app versus invoicing software
Yes, you can comply with VeriFactu, Spain's verifiable invoicing rules, without paying: the Spanish Tax Agency (AEAT) has its own free invoicing application. Here is what it does, what it does not do according to its own documentation, and when a program is worth it.
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Short answer
The free AEAT app is enough if you issue a few full invoices, always to an identified customer, from a computer and with Cl@ve or a digital certificate at hand. It falls short if you need tickets (simplified invoices), special schemes such as the REBU, or want your invoices to feed your bookkeeping, your bank accounts and your quarterly VAT return (modelo 303) without typing them again. And note: whatever you invoice there cannot be exported as records to another program.
What the free AEAT app offers
The AEAT launched it on 13 October 2025 for "self-employed people, professionals and companies with a small volume of invoices". It is based on article 7.b of Royal Decree 1007/2023 and always works as a VERI*FACTU system: each invoice is sent to the tax authority when it is issued. According to its help pages:
- No cap on invoices: not yearly, monthly or weekly.
- Your issuer details (contact, company data and payment method with IBAN).
- Customer, product and numbering series managers, with CSV export.
- Drafts (they expire after 4 months), full and corrective invoices (facturas rectificativas), cancellation, correction and copy.
- PDF download with the tax QR code, and invoice verification.
Sources (AEAT, in English): access and login · issuing invoices · management tools · invoice consultation
Its real limits
These limits come from the AEAT itself, not from us:
- You must log in with Cl@ve Móvil, a digital certificate or an electronic ID card (DNIe) every time. It is a web application.
- Every invoice needs a named customer: no simplified invoices (tickets).
- No invoices with several recipients.
- No second-hand goods and art scheme (REBU), travel agencies or advanced VAT group of entities.
- You can only invoice in your own name or through a third party holding the IZ862 and IZ863 powers of attorney (apoderamientos) or the general one.
- Invoices and records can only be managed inside the app: they cannot be exported to keep invoicing with another program.
Its user guide (in Spanish) does not mention features beyond invoicing either: emailing the invoice, expenses and purchases, banks, bookkeeping or tax returns. That is to be expected: the AEAT presents it as a last-resort invoicing tool for people without software, not as business management software.
Quick comparison
| Free AEAT app | Invoicing software (Aikount) | |
|---|---|---|
| Price | Free | Aikount: free up to 24,000 EUR a year, then from 19 EUR a month |
| How you log in | Cl@ve Móvil, certificate or DNIe | Email and password, or Google |
| Invoice cap | No cap | Depends on the plan |
| Saved customers, products and series | Yes | Yes |
| Corrective invoices and cancellation | Yes | Yes |
| Simplified invoices (tickets) | No | depends on the program |
| Several recipients on one invoice | No | depends on the program |
| REBU, travel agencies, VAT groups | No | depends on the program |
| Taking your records to another program | No | depends on the program |
| Emailing the invoice to the customer | Not in its guide | Yes |
| Expenses, purchases and banks | Not in its guide | Yes |
| Bank reconciliation and modelos 303/130 | Not in its guide | Yes |
"Not in its guide" means the official documentation does not mention it, not that we have checked it does not exist. Checked on 23 September 2026 against the BOE and the AEAT website.
When the AEAT app is enough
- You issue a few invoices a month, all of them full invoices to identified customers.
- You do not need to send them from the program itself or connect them to your expenses or your bank.
- Your gestoría (accounting firm) does the books and the taxes and the PDFs are all it needs.
When you need invoicing software
- You sell to the public and need tickets (simplified invoices).
- You are under the REBU, run a travel agency or have several recipients per invoice.
- You want each invoice to count automatically towards modelo 303 (VAT) and modelo 130 (income tax prepayment), reconcile payments with the bank or keep expenses in the same place.
- You want to be able to switch tools later without leaving your history stuck.
A VeriFactu invoice with QR code made with Aikount
Little changes on paper: the tax QR code at the top and the verifiable invoice legend. What matters happens underneath: every invoice is recorded with a hash chained to the previous one.
Test: does VeriFactu apply to me, and from when?
Four questions based on article 3 of Royal Decree 1007/2023 and the AEAT (Spanish Tax Agency) FAQ. The result is a guide, not legal advice.
Sources: RD 1007/2023, art. 3 (in Spanish) · AEAT FAQ, scope. Checked on 23 September 2026 against the BOE and the AEAT website.
Official VeriFactu deadlines
Invoicing systems must be adapted before these dates. They are the ones currently set by the fourth final provision of Royal Decree 1007/2023, as worded by Royal Decree-law 15/2025.
| Who | Deadline |
|---|---|
| Corporate income tax payers (Impuesto sobre Sociedades: SL, SA, cooperatives...) | before 1 January 2027 |
| Everyone else: self-employed (autónomos) paying IRPF, joint ownerships (comunidades de bienes) and other pass-through entities (atribución de rentas), non-residents with a permanent establishment | before 1 July 2027 |
| Invoicing software manufacturers | 29 July 2025 (already passed) |
How we got here: Royal Decree 1007/2023 (in Spanish) set 1 July 2025; Royal Decree 254/2025 moved it to 2026 and Royal Decree-law 15/2025 (in force since 4 December 2025) to the dates in the table. According to the AEAT information note, the time until each date is a voluntary testing period.
Checked on 23 September 2026 against the BOE and the AEAT website. No rule published in 2026 has changed these dates again.
Frequently asked questions
Is there a free VeriFactu app?
Yes. Since 13 October 2025 the AEAT has offered a free invoicing application on its website (sede electrónica), aimed at self-employed people, professionals and companies with few invoices. It always works in VERI*FACTU mode: every invoice is sent to the AEAT.
Does the AEAT app limit the number of invoices?
No. The AEAT states there is no yearly, monthly or weekly limit on invoices.
Can I move to another program later without losing anything?
Invoices and records created in the AEAT app can only be managed from that app: the AEAT warns that the records cannot be exported to keep invoicing in another system. You can switch programs, but your history stays there.
Can it issue tickets or simplified invoices?
No. Every invoice in the app must have a recipient, so it does not support simplified invoices (tickets). Nor invoices with several recipients.
What do I need to log in?
Identify yourself with Cl@ve Móvil, a digital certificate or an electronic ID card (DNIe). You can invoice in your own name or through a third party with the IZ862 and IZ863 powers of attorney or the general power of attorney.
And is Aikount free?
Aikount has a free plan up to 24,000 EUR of turnover a year, with the chained record, hash and VeriFactu QR code. Above that, paid plans start at 19 EUR a month. Besides invoicing, it handles expenses and banks and prepares your VAT returns.
Try Aikount for free
VeriFactu invoices, expenses, banks and your VAT returns in one place, in English or Spanish. Free up to 24,000 EUR of turnover a year. If you only need a one-off invoice, use the free invoice generator.
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