The AEAT invoicing app: who it suits and its limits
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Three answers about how you invoice: the check tells you whether the free Tax Agency app is enough or whether you will run into one of its limits.
Does the AEAT app suit you?
Yes
Invoice in your own name or as a representative, with a recipient, and download each invoice as PDF. Records are created for you.
| Minimum features | Entry, search, PDF and record |
| Invoices without recipient | Not allowed |
| Moving invoices to another system | No: only the app manages them |
| Cost | Free |
Basis: RD 1007/2023, art. 7.b, and Order HAC/1177/2024, art. 19.
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
Article 7 of Royal Decree 1007/2023 lets you comply with Verifactu in two ways: with software that meets the requirements or with the invoicing app developed by the Spanish Tax Agency. The app is free and counts as a VERI*FACTU system for all purposes under article 16.4, so every invoice you issue with it creates its record and lands with the Tax Agency. Article 19 of Order HAC/1177/2024 sets the minimum it must offer: entry, storage, search and download of invoice data, issue and download of the invoice as a PDF, and creation of the invoicing record. It also sets four conditions of use: invoicing only in your own name or through a representative, logging in with a method the Tax Agency accepts, a mandatory recipient on every invoice, and no other system may manage those invoices or their records. It suits people issuing few invoices to identified customers; it does not work for receipts to the public. Check the AEAT website for how to access it.
What it offers and its conditions
| Aspect | AEAT app | Basis |
|---|---|---|
| Cost | Free | RD 1007/2023, art. 7.b |
| Mode | VERI*FACTU for all purposes | RD 1007/2023, art. 16.4 |
| Minimum features | Entry, search, download, PDF and record | Order HAC/1177/2024, art. 19.1 |
| Who may invoice | The holder or a representative, logged in | Order HAC/1177/2024, art. 19.2.a and b |
| Recipient | Mandatory on every invoice | Order HAC/1177/2024, art. 19.2.c |
| Management from another system | Not allowed | Order HAC/1177/2024, art. 19.2.d |
The main advantage is that you have nothing to check about the software: because it belongs to the Tax Agency, the regulation treats it as a VERI*FACTU system and you need no statement of compliance from any producer. Each invoice is recorded at once, carries its QR code and your customer can check it on the AEAT website. In exchange you accept its limits, which the order lists without exceptions. It pays to know them before issuing your first invoice, because afterwards you cannot take those invoices to another system.
Who it suits and who it does not
It suits a professional issuing a few invoices a month, always to customers with a name and tax ID, for example a translator, an architect or a consultant billing companies. It does not suit a shop or bar giving receipts without customer details, anyone who needs to load invoices into accounting or management software, or anyone issuing many similar invoices who wants templates or automatic series. Compare with other options:
Type of solution that fits
Type of solution that fits
AEAT app or simple software
| Ask the provider for | Declaration of conformity (art. 13) |
| B2B e-invoicing | UBL or Facturae output and a platform connection |
| Invoices to public bodies | – |
| Data export | Records and invoices in an open format |
Dates and next steps
The dates are the same as with any software: your invoicing system must comply before 1 January 2027 if you pay corporate income tax and before 1 July 2027 if you are self-employed or a joint ownership. You can start early with the app and, if your business grows, move to your own software. In that case review the software requirements and the criteria for choosing it, and keep the PDFs of every invoice issued in the app.
B2B e-invoicing follows a different path. RD 238/2026 provides for its own free form, and the mandate arrives, by our calculation, on 6 October 2027 for businesses above €8,000,000 and on 6 October 2028 for everyone else. We explain it in B2B e-invoicing. If you are self-employed, the guide on Verifactu for the self-employed sums up your case.