Verifactu · Comparison

The free AEAT app or Verifactu software: the differences

The Spanish Tax Agency offers a free app for issuing verifiable invoices. For many self-employed people with few invoices, it is enough. Here is what it does according to the AEAT itself, what it doesn’t allow and when invoicing software is worth it.

The zBilling team · Publicado el · Last reviewed:

What the AEAT’s free invoicing app is

It is a service on the Spanish Tax Agency’s online portal (Sede electrónica) that lets you create invoices and send the invoicing records directly to the AEAT, in compliance with the regulation on computerised invoicing systems (Real Decreto 1007/2023). You use it in your browser, without installing anything.

The AEAT aims it “mainly at professionals, self-employed people and businesses with low invoicing volumes that do not have their own software or prefer a free alternative”. Its manual refers to those who issue “a small number of invoices a year” or have a “relatively simple” invoicing process.

What it allows, according to the AEAT

  • Issuing ordinary invoices (F1), corrective invoices (R1, R2, R3 or R4) and invoices replacing simplified invoices (F3).
  • Including the QR code on the PDF invoice and sending the invoicing record to the AEAT at the moment of issue.
  • Cancelling and correcting invoices, generating corrective invoices and checking the QR code from the invoice list.
  • Managing customers, products and series numbers.
  • No limit on invoices: “not annual, not monthly, not weekly”.

To log in, you identify yourself with Cl@ve Móvil, an electronic certificate or an electronic ID card (DNI electrónico). You invoice in your own name or as a representative with the IZ862 and IZ863 powers of representation (or a general power of representation).

What the AEAT says it does not allow

  • Simplified invoices (receipts): “it is not possible to issue simplified invoices”. Every invoice needs an identified recipient.
  • Some IVA schemes: it does not accept invoices with IVA scheme codes 03, 05, 06 and 09.
  • Multiple recipients on a single invoice.
  • Taking your records to another program: they cannot be exported to continue invoicing in another system.
  • Formats: the invoice can only be downloaded as a PDF.

The AEAT’s documentation describes issuing invoices and managing customers, products and series. It does not describe quotes, delivery notes, expense tracking, payment collection or point of sale: it is a tool for issuing invoices, not business management software.

When the AEAT app is enough for you

If you are self-employed or a professional, issue few invoices, always to identified customers, under the general IVA scheme, and don’t need quotes or to track your expenses in the same tool, the free app does the job and costs you nothing. It is a legitimate, official option.

When invoicing software is worth it

You sell over the counter

If you take payment with receipts (simplified invoices), the AEAT app does not issue them. A POS with invoicing does.

You make quotes and delivery notes

Quote, delivery note and invoice linked together: you turn one into the next without retyping the details.

You want to keep track of expenses

You scan the supplier invoice and the software fills in the expense. Take a look at the expense invoice reader.

You work with an accounting firm

Your accountant sees your invoices and taxes from their own portal, with the access you authorise. More in zBilling for accounting firms.

There are several of you

Users with permissions for your team, instead of a single personal login.

You want to be able to switch software

The AEAT says its records cannot be exported to another system. Think from the start about where you want to invoice in the long term.

Comparison: the AEAT app and zBilling

AEAT app: according to its help pages and user manual. zBilling: according to its current plans and features. Reviewed on 20 October 2026.
The AEAT’s free appzBilling
PriceFree€10, €20 or €30/month including IVA (€8.33/month on the Plan Básico paid annually). 20-day trial, no card needed.
Full and corrective invoicesYesYes, with reason codes R1–R5
Simplified invoices (receipts)NoYes, also from the POS
Recording and submission to the AEATYesYes, with your digital certificate and a test environment beforehand
QR code on the invoiceYesYes
Quotes, pro formas and delivery notesNot described by the AEATYes, convertible into an invoice
Expenses and supplier invoice scanningNot described by the AEATYes (5, 50 or 250 automatic scans a month depending on plan)
Access for your accounting firmThrough a power of representation registered with the AEATAccountant’s portal with the access you authorise
UsersAccount holder or authorised representative1, 3 or 5 users depending on plan
Download formatsPDFPDF, XML of each record and Facturae for public authorities

The limits of each zBilling plan (customers, products, automatic scans) are shown in the pricing table.

How to choose in five questions

  1. Do you issue receipts or simplified invoices? If the answer is yes, you need invoicing software.
  2. How many invoices do you issue a month, and to how many customers?
  3. Do you need quotes, delivery notes or stock control?
  4. Do you want to record your expenses and have the quarter’s IVA at hand?
  5. Do you work with an accounting firm that needs to see your data?

If all your answers point to “a few invoices and nothing else”, start with the AEAT app. If not, try invoicing software before the deadline arrives. Check the dates in Verifactu postponed to 2028.

Frequently asked questions

Does the AEAT app comply with Verifactu?

Yes. It is the Spanish Tax Agency’s own system for issuing verifiable invoices: it generates the QR code and sends the invoicing record to the AEAT at the moment of issue.

Is there a limit on invoices?

No. The AEAT says there is no limit on invoices, whether annual, monthly or weekly.

Can I issue receipts with the AEAT app?

No. According to the AEAT, it is not possible to issue simplified invoices: every invoice needs a recipient.

Can I start with the AEAT app and switch to invoicing software later?

You can start invoicing with another program at any time, but the AEAT says the records in its app cannot be exported to continue invoicing in another system.

Does zBilling send invoices to the AEAT?

Yes. zBilling generates the record for every invoice and receipt issued, with its chained hash and QR code, and sends it to the AEAT with your digital certificate. You can test the connection first in the AEAT’s test environment.

Official sources

The information about the AEAT app comes from its technical help and user manual, consulted on the review date. The AEAT may extend its features: always check its online portal.

Read more

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