General Terms and Conditions

These General Terms and Conditions ("Terms") govern your access to and use of the Facturaz platform and all related services, websites, and applications (together, the "Platform"), operated by Facturaz S.L.

Facturaz provides two distinct services:

• Consumer Services: for individuals not yet registered as autónomos, who hire Facturaz to handle their autónomo registration and related administrative tasks. These Services are governed under a business-to-consumer (B2C) framework.
• Platform Subscription: for autónomos and Spanish companies (SLs) who subscribe to Facturaz's invoicing, accounting, and tax-compliance software. Subscription to the Platform is reserved exclusively for clients with active professional or business activity. This relationship is governed under a business-to-business (B2B) framework.

A natural person who first contracts a Consumer Service (e.g., autónomo registration) and subsequently subscribes to the Platform after obtaining autónomo status will be governed by the Consumer framework for the registration service, and by the B2B framework for the Platform Subscription. Each relationship is independent.

• "Facturaz": Facturaz S.L., owner and operator of the Platform.
• "Platform": the online software, website, applications, and related services accessible at https://www.facturaz.es.
• "Client": any individual or entity that registers, accesses, or uses the Platform or Services.
• "Consumer": a natural person who contracts a Consumer Service for purposes outside their commercial, business, or professional activity, as defined in Art. 3 of Royal Legislative Decree 1/2007 (TRLGDCU).
• "Professional Client": an autónomo or Spanish company that subscribes to the Platform for professional or business purposes.
• "Consumer Services": services offered to Consumers, including autónomo registration and related administrative tasks.
• "Platform Subscription": the recurring subscription contract granting access to Facturaz's invoicing, accounting, and tax-compliance software.
• "Services": Consumer Services and the Platform Subscription, collectively.
• "AEAT": Agencia Estatal de Administración Tributaria (Spanish Tax Agency).
• "Verifactu": the system established under Law 11/2021 and Royal Decree 1007/2023 for the certification and integrity of invoicing records.
• "GDPR": Regulation (EU) 2016/679.
• "Outstanding Amounts": any unpaid fees, charges, or costs that have been invoiced and are past due.
• "Terms": this document, as updated from time to time.

Facturaz is a cloud-based invoicing and accounting platform designed to simplify administrative obligations for autónomos and Spanish SLs.

The Platform's main functionalities include:

• Issuing and managing invoices in compliance with Verifactu requirements;
• Recording income and expenses;
• Tracking tax obligations and deadlines through dashboards and notifications;
• Storing accounting records securely in the cloud;
• Managing digital certificates;
• Integrating with AEAT systems for the transmission of Verifactu records.

Consumer Services are limited to assistance with autónomo registration before AEAT and Tesorería General de la Seguridad Social, and any specifically contracted ancillary administrative services.

Facturaz does not provide legal, tax, or accounting advice and is not a substitute for a qualified professional. Any references to tax matters, deadlines, or obligations within the Platform are informational only.

Out of scope. The Platform is built for solo autónomos and single-shareholder micro-SLs carrying out service or simple retail activity. The following are expressly outside the scope of the Platform and remain the Client's responsibility:

• Payroll and personnel: employee payroll, wage withholdings (Modelo 111 on salaries), annual summaries (Modelo 190), Social Security (TGSS) filings and related obligations;
• Inventory and cost accounting: stock valuation, cost of goods sold, FIFO/weighted-average costing and permanent or periodic inventory;
• Companies with more than one shareholder: multi-shareholder equity, dividend distributions, share transfers and junta (general-meeting) resolutions;
• Larger companies: SLs that exceed the thresholds for abbreviated accounts or are subject to a statutory audit (PGC Normal);
• Statutory double-entry ledger of record: the Platform is not a substitute for the general ledger (libro diario / libro mayor) or the Cuentas Anuales deposit a Spanish SL must keep and file; these remain the Client's responsibility.

To use the Services, you must:

• Be at least 18 years old and have full legal capacity;
• Provide accurate, complete, and up-to-date information;
• Keep your login credentials confidential;
• Notify Facturaz without undue delay of any suspected unauthorised access.

Subscription to the Platform requires a valid NIF and active autónomo or company status. Facturaz may verify status against public registers and may suspend or close accounts where eligibility cannot be confirmed, where fraudulent activity is detected, or where these Terms are breached.

5.1 Platform Subscription (B2B)

Platform Subscription prices are displayed on the Facturaz website excluding VAT (e.g., "€24 + IVA"), in accordance with standard B2B commercial practice.

Subscriptions are billed monthly through Stripe and renew automatically for successive monthly periods unless cancelled before the renewal date. Cancellation is available at any time directly from the Client's account dashboard, with the same ease as the original signup, in accordance with Art. 62.3 TRLGDCU and the principles of Law 4/2022. Cancellation takes effect at the end of the current billing cycle.

5.2 Consumer Services (B2C)

Prices for Consumer Services are displayed on the Facturaz website inclusive of VAT (PVP), in accordance with Art. 60.2.c TRLGDCU and Royal Decree 3423/2000.

5.3 Price Changes

Facturaz may update prices for Platform Subscriptions with at least 30 days' prior notice by email or in-app message. Continued use of the Platform after the new prices take effect constitutes acceptance. If you do not accept a price change, you may cancel before it takes effect, with no penalty.

5.4 Late Payment

If a Platform Subscription invoice remains unpaid past its due date, Facturaz may suspend access to the Platform after written notice, and may terminate the subscription if non-payment persists for more than 15 days. Outstanding Amounts remain due in full notwithstanding suspension or termination.

Where you contract a Consumer Service, you have the right to withdraw from the contract within 14 calendar days from its conclusion, without giving any reason, under Arts. 102 and following of TRLGDCU.

To exercise this right, send a clear statement through the in-app Support tab, identifying the contract and your decision to withdraw. You may use the model withdrawal form provided in Annex B of TRLGDCU.

Express waiver of withdrawal right for time-sensitive services. Certain Consumer Services, including, in particular, autónomo registration before AEAT and Tesorería General de la Seguridad Social and the procurement and installation of digital certificates: require Facturaz to begin performance immediately so the Consumer can obtain the requested administrative result without delay.

By contracting any such service, the Consumer:

• (i) expressly requests that Facturaz begin performance during the 14-day withdrawal period; and
• (ii) expressly acknowledges and accepts: through a dedicated, separate checkbox at signup that is not pre-ticked, that the right of withdrawal will be lost once the service has been fully performed, in accordance with Art. 103.a TRLGDCU.

If the Consumer withdraws after performance has begun but before the service is fully performed, Facturaz will refund the amount paid less an amount proportionate to the services already provided up to the moment of withdrawal, calculated on the basis of the total contract price (Art. 108.3 TRLGDCU). Once the service is fully performed, no refund is due.

The Platform Subscription is a B2B contract and is therefore not subject to the consumer right of withdrawal.

The Platform's invoicing system complies with Law 11/2021, Royal Decree 1007/2023, and Royal Decree 254/2025 ("Verifactu Regulation"), ensuring the integrity, traceability, immutability, conservation, accessibility, legibility, and chronological order of invoicing records.

By using the Platform, the Client instructs Facturaz to generate Verifactu-compliant invoicing records on the Client's behalf and, where the Client elects to operate in Verifactu mode, to transmit such records to AEAT in real time using the technical specifications published by AEAT.

The Client remains the issuer of the invoice and retains full responsibility for the accuracy, completeness, and lawfulness of the data entered into the Platform.

You agree not to:

• Enter false, misleading, or unlawful data;
• Use the Platform to issue invoices for illegal goods or services, or to facilitate tax evasion or fraud;
• Issue invoices in the name of a third party without proper legal authority;
• Reverse-engineer, decompile, copy, or create derivative works of the Platform, except as expressly permitted by mandatory law;
• Upload malware, malicious code, or content that infringes third-party rights;
• Attempt unauthorised access to Facturaz's systems, accounts of other Clients, or AEAT systems through the Platform;
• Use automated tools (bots, scrapers) to access the Platform other than as expressly permitted.

The Platform automates tasks based on the data the Client provides. Facturaz does not verify the accuracy of Client-provided data and does not provide professional advice.

The Client bears full responsibility for the accuracy and completeness of all data entered into the Platform, and for the timely fulfilment of its tax, accounting, and legal obligations.

Subject to Section 20, Facturaz is not liable for AEAT penalties, surcharges, late-payment interest, or other consequences arising from inaccurate or incomplete data provided by the Client, or from the Client's failure to fulfil its own obligations.

The Client acknowledges the scope limitations set out in Section 3. Facturaz is not responsible for any matter expressly outside the scope of the Platform — including payroll and personnel, inventory and cost accounting, multi-shareholder equity, and the statutory double-entry ledger and Cuentas Anuales of a Spanish SL — which remain the Client's responsibility. Outputs generated by the Platform (including tax-model files and any draft annual accounts) are drafts for the Client to review, confirm and file; the Client remains the filer and is responsible for their accuracy.

Facturaz targets Platform availability of 99% per calendar month, measured outside scheduled maintenance windows. This is an internal performance target and does not constitute a service-level guarantee. Facturaz will use commercially reasonable efforts to restore service promptly following any interruption.

Facturaz may improve, modify, or replace functionalities of the Platform from time to time, provided that the core service remains available. Material reductions in functionality will be communicated with reasonable notice.

Facturaz may make beta or experimental features available, including automation tools and AI-assisted functionality. Beta features are provided "as is" with no warranties of any kind. They may change or be withdrawn at any time without notice. Use of beta features is at the Client's own risk and may be subject to additional terms presented at activation.

Certain functionalities use automation or AI to assist with data processing, document generation, classification, or analysis. AI-generated outputs are informational only, do not constitute professional advice, and must be independently verified by the Client before being relied upon. Facturaz does not warrant the accuracy, completeness, or suitability of AI-generated outputs.

Invoicing records are generated and stored in Verifactu-compliant format with hash chaining and timestamps. Once issued, invoices may not be altered; corrective invoices (facturas rectificativas) must be used in accordance with Royal Decree 1619/2012.

The Client is responsible for retaining its invoicing and accounting records for the periods required by Spanish law (generally 4 years for tax purposes under Art. 66 LGT, and 6 years for commercial accounting under Art. 30 Código de Comercio).

Each party will maintain the confidentiality of non-public, proprietary, or sensitive information received from the other in connection with the Services, will use such information only for the purpose of performing under these Terms, and will protect it with at least the same degree of care it applies to its own confidential information. Facturaz binds its employees and contractors to equivalent confidentiality obligations. These obligations survive termination.

All rights in the Platform, including software, source code, databases, designs, trademarks, brand elements, documentation, and algorithms, belong exclusively to Facturaz S.L. or its licensors.

Facturaz grants the Client a limited, non-exclusive, non-transferable, non-sublicensable, revocable licence to use the Platform for the Client's own internal business or, in the case of Consumer Services, personal purposes, for the duration of the contract and within the scope of these Terms.

The Client may not copy, modify, distribute, lease, sell, reverse-engineer, or otherwise exploit the Platform beyond what is expressly permitted herein. Facturaz may revoke the licence in case of breach.

16.1 Roles

For personal data relating to the Client and its representatives (account, billing, support, and similar), Facturaz acts as data controller.

For personal data of third parties (e.g., the Client's customers, suppliers, or employees) that the Client processes through the Platform, Facturaz acts as data processor on behalf of the Client (the controller), in accordance with Art. 28 GDPR. Where required, the parties will execute a separate Data Processing Addendum reflecting the elements of Art. 28.3 GDPR; in the absence of such an addendum, the data-protection terms set out in this Section 16 apply.

16.2 Compliance and Security

Facturaz processes personal data in accordance with the GDPR and Spanish Organic Law 3/2018 (LOPDGDD). Technical and organisational measures include encryption in transit and at rest, role-based access controls, audit logging, regular security testing, and incident response procedures. No system can be guaranteed completely secure; in the event of a personal data breach, Facturaz will notify affected parties as required by Arts. 33-34 GDPR.

Full details on processing purposes, legal bases, retention, and data subject rights are set out in the Privacy Policy.

Facturaz may suspend access to the Platform, with or without prior notice depending on urgency, where necessary to: (i) comply with legal obligations or judicial/administrative orders; (ii) prevent fraud, abuse, or unauthorised access; (iii) protect the security or integrity of the Platform; or (iv) address a serious technical incident. Suspension does not relieve the Client of Outstanding Amounts.

The Platform is provided "as is" and "as available". Facturaz does not warrant that the Platform will be uninterrupted, error-free, or that it will meet any specific result expected by the Client.

To the maximum extent permitted by law, all implied warranties are disclaimed. This Section does not limit any non-excludable consumer rights of Consumers under TRLGDCU.

The Client (and, in the case of Professional Clients, on behalf of its directors and personnel) agrees to indemnify and hold harmless Facturaz, its directors, employees, and partners against any third-party claims, damages, fines, or costs (including reasonable legal fees) arising out of:

• The Client's misuse of the Platform;
• False, incomplete, or unlawful data provided by the Client;
• Breach of third-party rights (intellectual property, privacy, contractual rights); or
• Tax, regulatory, or administrative actions caused by the Client's acts or omissions.

This obligation survives termination. Facturaz may, at its option, assume the defence of any covered claim, in which case the Client will reasonably cooperate.

20.1 Excluded Damages

To the maximum extent permitted by law, Facturaz will not be liable for indirect, incidental, special, or consequential damages, or for loss of profits, revenue, business, goodwill, anticipated savings, or data, even if advised of the possibility.

20.2 Liability Cap

Facturaz's aggregate liability for all claims arising out of or relating to these Terms in any 12-month period will not exceed the total amount paid by the Client to Facturaz in the 12 months immediately preceding the event giving rise to the claim.

20.3 Carve-Outs (Mandatory)

Nothing in these Terms excludes or limits liability for:

• Wilful misconduct (dolo) or gross negligence (culpa grave);
• Death or personal injury caused by negligence;
• Breach of mandatory data-protection obligations;
• Any other liability that cannot be excluded or limited under applicable Spanish or EU law.

Where the Client is a Consumer, this Section applies subject to and without limiting any non-excludable consumer rights.

20.4 External Causes

Facturaz is not responsible for issues caused by third-party integrations operated by the Client, regulatory changes, or events of Force Majeure.

These Terms apply for as long as the Client maintains an account or active contract with Facturaz.

The Client may cancel a Platform Subscription at any time from the account dashboard; cancellation takes effect at the end of the current billing cycle. Consumer Services may be terminated in accordance with Section 6 and applicable consumer law.

Facturaz may terminate the contract with 30 days' prior notice, or with immediate effect in case of material breach not cured within 15 days of written notice (or where cure is not possible).

Upon termination, the Client may export its data within 30 days, after which Facturaz will delete or anonymise the data, subject to legal retention obligations. Termination does not extinguish Outstanding Amounts accrued before the termination date.

Neither party will be liable for delay or failure to perform caused by events beyond its reasonable control, including natural disasters, war, civil unrest, pandemics, strikes, power or internet outages, government actions, or, despite the implementation of reasonable industry-standard security measures, cyberattacks. The affected party's obligations are suspended for the duration of the event. If the event continues for more than 90 days, either party may terminate the affected contract without penalty.

Notices to Facturaz must be sent exclusively through the in-app Support tab. Facturaz will contact the Client at the email associated with its account or via in-app notification. Notices sent through the Support tab are deemed received 24 hours after sending, unless a delivery failure is received within that period.

All notices must be in writing, in Spanish or English. The Client consents to receive electronic communications and undertakes to keep its contact details up to date.

Where the Client uses the Services for professional or business purposes, the Client is a Professional Client and consumer-protection rules under TRLGDCU and related legislation do not apply. Classification is determined by the information provided at signup and by actual use.

Facturaz may assign its rights and obligations under these Terms in the context of a merger, acquisition, restructuring, or sale of all or substantially all assets, provided the assignee assumes all obligations. The Client may not assign its rights or obligations without Facturaz's prior written consent (not to be unreasonably withheld for Professional Clients).

These Terms are governed by Spanish law.

• Professional Clients (B2B): any dispute will be submitted exclusively to the courts of Valencia, Spain, with the parties waiving any other forum to the extent permitted by law.
• Consumers: Consumers may bring proceedings before the courts of their place of residence within Spain, in accordance with Art. 90.2 TRLGDCU and Art. 52.3 LEC.

Where the Client is a Consumer, disputes may be submitted to alternative dispute resolution under Law 7/2017 (transposing Directive 2013/11/EU on consumer ADR). At the date of these Terms, Facturaz is not adhered to a specific ADR scheme on a mandatory basis but will cooperate in good faith with any officially recognised mediation or arbitration body the Consumer chooses to engage.

The Consumer may also contact:

• The local Oficina Municipal de Información al Consumidor (OMIC) or regional Dirección General de Consumo;
• The European Consumer Centre (ECC-Spain) for cross-border matters: https://cec.consumo.gob.es;
• The European Commission's directory of recognised ADR bodies: https://consumer-redress.ec.europa.eu/dispute-resolution-bodies.

The previous EU Online Dispute Resolution platform was discontinued on 20 July 2025 pursuant to Regulation (EU) 2024/3228.

Facturaz may update these Terms to reflect legal, regulatory, technical, or commercial changes. Material changes will be notified by email or in-app notification at least 30 days before they take effect. If the Client does not accept a material change, the Client may cancel before it takes effect. Continued use after the effective date constitutes acceptance. Where mandatory law requires express consent, Facturaz will request it.

These Terms, together with the Privacy Policy and any specific service order, constitute the entire agreement between the parties on the subject matter and supersede prior proposals or communications.

If any provision is held invalid or unenforceable, the remaining provisions remain in full force, and the invalid provision will be replaced by a valid provision that most closely reflects the original intent. A delay or failure to exercise a right does not constitute a waiver.