All about VERI*FACTU and the free invoicing app from Agencia Tributaria

Let’s figure out what the new regulation RD 1007/2023 (Reglamento VERI*FACTU) is, answer frequently asked questions, and who, when, and how must use this system.

At the end you’ll see examples of how to correctly issue invoices for foreign clients in the free AEAT app for VeriFactu.

What is VERI*FACTU?

VERI*FACTU is a new regulation that governs requirements for Invoicing Information Systems (RRSIF). This regulation does not substantially change the obligation to issue invoices; those remain governed by tax law. It introduces a minor change in invoicing obligations for individuals and entities.

Since its announcement, many rumors have circulated about the system. For example, that now everyone is obliged to use it, issue invoices, and immediately send them to the tax office, and those who do not will face large fines.

This is partly true, but it’s not as scary as it seems.

In fact, the regulation states that Invoicing Information Systems (SIF), when creating invoices, must record the data of the created invoice in special VeriFactu registers. The tax authority provides a dedicated API for this.

These registers do not contain all invoice information and are not electronic invoices. The invoice itself may include additional information that is not present in the mandatory register, provided that the content is not altered.

The system also generates a QR code that must be placed on the invoice for verification. Nothing else changes!

Therefore, if you do not use a SIF and issue paper invoices or electronic documents Word, Excel, PDF, etc., without using macros, you are not required to send data to VeriFactu.

Also, there are cases where even when using a SIF there is no obligation to use VeriFactu:

• residents of País Vasco and Navarra
• if the activity is exempt from issuing invoices
• if you file via SII (if you don’t know what this is — it likely doesn’t concern you)

From when do SIF requirements to send data to VERI*FACTU apply?

• 1 January 2026 — for companies
• 1 July 2026 — for autónomos

Do I need to send data on expense invoices?

If you are obliged to send data to VeriFactu, you must send only outgoing invoices (income). Incoming invoices (expenses) are not regulated and are not sent to VeriFactu.

Free app from the tax agency for issuing invoices and sending data to VeriFactu

The law allows the tax agency (AEAT) to provide a free app that complies with VeriFactu.

Hacienda released its app AEAT billing application . It is not intended to replace your gestor, as it is designed only for issuing outgoing invoices. But it can significantly simplify your life.

Limitations of the Aplicación de facturación de la AEAT

App limitations include:

• invoice currency — euro;
• only full invoices are allowed (full client identification required), simplificada is not available;
• invoices with multiple recipients are not allowed;

Advantages of using the AEAT app to create invoices

The app is free, minimalist, and in addition to creating invoices it includes:

• generation of a ready-to-use PDF file
• English user interface
• invoices in English
• invoice cancellation
• creation of corrective invoices
• client management
• product and service management
• invoice series and automatic generation of numbers
• invoice templates

The data sent to the registers may in the future simplify preparing tax returns and keeping ledgers.

Subjectively — when a tax agent sees specific information about invoices instead of anonymous numbers in returns, they tend to have fewer questions about the origin of that income.

Any downsides?

Downsides include a more complex process for correcting errors in invoices and meeting invoice issuance deadlines.

Also, the app is still rough and, as of this guide’s publication, has the following bugs:

• When exporting clients to CSV, NIF is written instead of the address
• Character escaping does not always work correctly, which may leak into the final PDF
• Postal code requires 5 characters regardless of country
• Other minor bugs

FAQ for the Aplicación de facturación de la AEAT

How to fill the identifier for a foreign client?

If the client is a company from the EU:

• Document type: otro/Other
• Document type: NIF-IVA
• Identifier: European VAT ID number starting with the country code, e.g. CZ26502275

If the client is a company outside the EU (US, GB, RU):

• Document type: otro/Other
• Document type: Other Documentary Proof
• Identifier: Any number associated with the client

How to set VAT parameters for a foreign client?

For companies not from Spain:

• Tax type: VAT/IVA
• Regime: General
• Operation type: N2

If VeriFactu or the SIF used is unavailable, will I be fined?

If due to a failure of VeriFactu or the SIF you cannot comply with the regulation, responsibility lies with VeriFactu or the SIF used.

I issue invoices in a currency other than euro but want to use the tax agency’s app — what should I do?

There are two options:

1. Use your own invoice template with the correct currency and an indicated euro exchange rate, then place the VeriFactu QR code on that template.
2. Use the template from the tax agency’s app, but specify in the description the price in the original currency and the conversion rate.

💸 Support the author 

⭐ How to file the intra-EU return (modelo 349) 

Any questions or suggestions? Channel Españevo: 🇪🇸Autonomo, Taxes