In short: the free AEAT e-invoicing tool is a public service, regulated by Order HAC/1028/2026, with which a self-employed person or a company can issue, receive and store electronic invoices at no cost. The order was published in the BOE on 5 October 2026 and takes effect on 6 October. It is for businesses and professionals who invoice other businesses or professionals.
Who it is for. For the autónomo (self-employed person) or small company that has to invoice other businesses and professionals electronically. The exact scope is set by article 3 of Royal Decree 238/2026, which the order refers to. If you are self-employed, this guide complements foreign autónomo: IRPF and VAT taxes, where the modelos, the contributions and the general invoicing rules are.
What it is and what it lets you do. The order regulates the "public electronic invoicing solution" developed by the AEAT (the Tax Agency). According to the text, it lets you:
- issue electronic invoices with a web form;
- connect invoices between private platforms;
- receive faithful copies from non-public systems;
- store the invoices issued, sent and received;
- report and check the payment status (paid, rejected or unpaid);
- follow payment deadlines.
Access and its uses are free of charge, according to the order itself.
How you get in. Through the electronic office of the AEAT. To identify yourself you can use a valid electronic certificate or Cl@ve (Cl@ve for the web form only). An authorised representative can also use it on behalf of the business owner, for example your gestor.
If you already use private invoicing software. The order provides that systems other than the public solution send it, at the same time, a faithful copy of the invoices, in UBL format (a standard XML invoice format) and with a mandatory minimum content. Ask your provider whether it already does this.
What data the invoice carries. The order sets the minimum content: series and number, issue date, tax ID (NIF) of the sender and the recipient (mandatory if there is no VAT number), postal address (mandatory for addresses in Spain), invoice type and VAT category with its rate. Embedded file attachments are not allowed.
What it is not. It is not the same as Verifactu. Verifactu concerns invoicing software, and the date in our autónomo guide is 1 July 2027. E-invoicing between businesses is another obligation, developed by Royal Decree 238/2026.
Dates. The order takes effect on 6 October 2026, the day after its publication. That entry into force starts the countdown of the deadlines in the eighth final provision of Law 18/2022. The tool must be available to those obliged at least 2 months before the first effective application. The specific dates from which invoicing this way becomes mandatory are not in the text we reviewed: they are in Law 18/2022 and in Royal Decree 238/2026, and we have not confirmed them.
What you can do
- If you are an autónomo and invoice companies or professionals, note that the tool exists and is free. There is nothing to do today.
- Ask your gestor or your invoicing software provider whether it will connect to the public solution.
- Check the dates of the obligation in Royal Decree 238/2026 and in Law 18/2022 before changing anything.
- Meanwhile, keep invoices and books as the autónomo guide says.
Official source: BOE, Order HAC/1028/2026.
Informational only; check the official source and a professional for your specific case.