Published on October 20, 2026 · The mitza.es team
“VeriFactu software” isn't a brand or a specific product: it's any invoicing program that complies with the regulation on invoicing computer systems and, in its verifiable mode, sends every invoice to the tax authorities at the moment it is issued. If you're still not clear on what VeriFactu is or whether it affects you, start with our guide to what VeriFactu is. Here we get practical: how to choose a program without getting it wrong.
What VeriFactu software has to do
According to the frequently asked questions published by the Spanish Tax Agency (AEAT), a program that complies with the regulation must guarantee, at a minimum, the following:
- Unalterable, chained records. Each invoice generates a record that can't be quietly edited or deleted. Corrections are made with corrective invoices or cancellations, which are logged.
- QR code on every invoice, including simplified invoices (the till receipt), so the customer can check that it is on file with the Tax Agency.
- Statement on the invoice when it works in verifiable mode: “Factura verificable en la sede electrónica de la AEAT” (in English, “Invoice verifiable on the AEAT's online portal”) or “VERI*FACTU”.
- Immediate submission of the records in VERI*FACTU mode. If the connection fails, you don't have to stop invoicing: the program retries the submission and flags the pending records until they are resolved.
- Responsible declaration by the manufacturer, who is the one declaring that its software complies. The regulation doesn't call for prior approval by the tax authorities, but for that declaration.
VERI*FACTU or non-verifiable mode: which one suits you
A program can offer only VERI*FACTU mode, or be “dual” and allow both. What the Tax Agency does not accept is a system that only issues non-verifiable invoices, because every system has to be able to send its records by electronic means. VERI*FACTU mode has fewer technical and security requirements, for example it doesn't require the records to be electronically signed, whereas non-verifiable mode does require a signature and other additional guarantees. For a freelancer (autónomo) or a small business, the option with automatic submission is usually the most convenient.
The AEAT's free application: what it allows and what it doesn't
The Tax Agency offers a free invoicing application inside its online portal, aimed at professionals, freelancers and low-turnover businesses that don't have a program or prefer a no-cost alternative. It isn't downloaded: you use it from the portal, identifying yourself with Cl@ve Móvil, an electronic certificate or the electronic ID card (DNIe), and it sends the invoicing records directly to the Tax Agency.
It's worth knowing its limits before relying on it:
- According to the official guide itself, there is no invoice limit: not annual, not monthly, not weekly.
- It doesn't let you issue simplified invoices, that is, till receipts, because every invoice in the application requires a recipient.
- It doesn't support several recipients on a single invoice.
- You can't export the records to keep invoicing in another program: invoices can only be managed inside the application.
- Invoices are issued in your own name or through a representative with delegated authority.
It's a good option for a freelancer who invoices little, to businesses and individuals, with full invoices. It falls short if you sell with till receipts, run an online store that generates invoices every day or need to keep your invoicing in the same place as your bookkeeping.
Other free options: how to look at them with a careful eye
Many commercial programs offer a free plan, a trial or a limited version. Before accepting them, check three things: that the manufacturer is identified and expressly states that its program complies with the regulation, which modes it offers and what happens to your data if you stop using it one day. A free program that doesn't let you take your invoices with you is a trap in the medium term.
Eight questions to ask your provider
- Does it have a responsible declaration by the manufacturer, and can I see it?
- Which mode does it offer: VERI*FACTU, non-verifiable or both?
- How does it handle connection failures and records pending submission?
- How are corrective invoices and cancellations done?
- Can I export my invoices and records if I switch programs?
- Does it integrate with my online store, my POS terminal or my ERP, or will I have to re-enter the data by hand?
- Is adapting to the regulation included in the price or charged separately?
- Who gives me support if something fails on a day with heavy invoicing?
Connecting your website or online store to your invoicing program
If you sell online, the key question is who issues the invoice for each order: the store itself or your invoicing program. When the two systems don't share data, you get duplicate invoices, skipped numbers and credit notes that don't add up, exactly what a system of chained records won't forgive. The Tax Agency publishes technical documentation and frequently asked questions for software developers, but in practice a business only needs to choose a program that connects well with its store. If yours is an online store or a custom web development project, it's best to define that connection at the start rather than afterwards.
When you need to have it ready
The legal dates in force are January 1, 2027 for companies that pay Corporate Tax and July 1, 2027 for everyone else, with a delay to October 2028 announced but still pending approval. We keep track of it in our article on the VeriFactu delay. Even if you have some margin, choosing and testing your program in good time avoids doing it in a rush.
Frequently asked questions
Do I need to buy new software to comply with VeriFactu?
Not necessarily. If you already use a commercial program, its manufacturer will normally adapt it. Ask them in writing whether it complies with the regulation and from which version.
Is the AEAT's application suitable if I sell online?
Only if your volume is low and all your sales are invoiced with a full invoice to a single recipient each time. If you need invoices to be generated automatically from your store's orders, you'll need a program that connects with it.
Does the software have to be approved by the tax authorities?
There is no prior approval from the tax authorities. What the regulation requires is that the manufacturer issue a responsible declaration that its program complies.
What happens if my program doesn't comply and I keep using it?
Using a system that should be certified and isn't, or that has been altered, is a serious infringement with a fine of 50,000 euros per tax year under article 201 bis of the General Tax Law (Ley General Tributaria). That's why choosing a serious manufacturer matters.