Quick answer
A full Spanish invoice (factura completa) must show a number and series, the issue date, both parties with their NIF and address, a description, the taxable base, the IVA rate and amount, and the total. Freelancers billing Spanish businesses also deduct IRPF withholding. Small retail sales can use a simplified invoice.
Required details
Include each of these on the invoice. Some apply only above a value or for certain customers.
| Detail | What to show |
|---|---|
| Invoice number and series | Correlative within each series. Use separate series for corrective invoices. |
| Issue date | Plus the date of the transaction if it is different. |
| Seller name, NIF, and address | Full name or company name, tax ID (NIF), and address. |
| Client name, NIF, and address | The client NIF is required when the client is a business or professional, and in some other cases. |
| Description of the transaction | Goods or services with the data needed to calculate the taxable base, including unit price excluding tax and discounts. |
| Taxable base | The amount on which IVA is calculated. |
| IVA rate and amount | Shown separately for each rate. If the sale is exempt or reverse charge, cite the legal reason instead. |
| IRPF withholding | When a freelancer (autónomo) bills a Spanish business or professional, usually 15 percent, or 7 percent in the first years of activity. |
| Total amount | Taxable base plus IVA, minus any IRPF withheld. |
Good to know
A simplified invoice (factura simplificada) with fewer details is allowed up to 400 euros including IVA, or up to 3,000 euros in sectors such as retail and hospitality. It cannot be used for intra-EU supplies of goods.
Tax rules
IVA rates and regional taxes
The general IVA rate is 21 percent, with reduced rates of 10 and 4 percent. The Canary Islands use IGIC instead of IVA, and Ceuta and Melilla use IPSI.
Issue the invoice at the time of the transaction. When the client is a business, you can issue it up to the 16th of the month after the transaction.
Correcting an invoice
Never edit or delete an invoice that was already issued. Issue a corrective invoice (factura rectificativa) in its own series that references the original.
Electronic invoicing
Spain has approved mandatory e-invoicing between businesses. It starts with companies whose turnover exceeds 8 million euros and extends to everyone else later, on dates counted from the technical order that took effect in October 2026. Check the Agencia Tributaria for the dates that apply to you.
Separately, Verifactu sets rules for invoicing software so records cannot be altered. The law currently requires companies to comply before January 1, 2027 and other businesses before July 1, 2027. In October 2026 the Ministry of Finance announced plans to delay this to October 2028, but that change was not yet law at our last review. The Basque Country and Navarre run their own systems, such as TicketBAI.
Record keeping
Keep invoices for at least 4 years, the tax limitation period, and 6 years for commercial accounting purposes.
Frequently asked questions
Do freelancers in Spain have to deduct IRPF on invoices?
Yes, when an autónomo professional invoices a Spanish business or professional. The usual rate is 15 percent, or 7 percent in the year you start and the two following years. Invoices to individuals carry no IRPF withholding.
When can I use a simplified invoice in Spain?
When the amount is 400 euros or less including IVA, or up to 3,000 euros in certain sectors such as retail, hospitality, and passenger transport. The client can ask for a full invoice if they need to deduct the IVA.
Is Verifactu mandatory yet?
Not at our last review. The legal deadlines are January 1, 2027 for companies and July 1, 2027 for other businesses, and the government has announced a delay to October 2028 that still needs to be made law.
Related terms
- VAT VAT (value added tax) is a consumption tax charged at each stage of the supply chain on the value added, used in the EU, UK, and more than 160 other countries.
- Tax ID A tax ID is the number a tax authority assigns to a business for reporting and collecting taxes.
- E-invoicing E-invoicing is the exchange of invoices in a structured electronic format that the recipient's system can process automatically, as opposed to a PDF or paper invoice that must be read and keyed in.
- Invoice number An invoice number is a unique identifier assigned to each invoice so it can be tracked, referenced in payments, and audited.
- Withholding tax Withholding tax is an amount a client deducts from an invoice payment and pays directly to the tax authority on the supplier's behalf.
Sources
- BOE: Real Decreto 1619/2012, Reglamento de facturación
- Agencia Tributaria: Sistemas informáticos de facturación y VERI*FACTU
- Ministerio de Hacienda: Nota informativa sobre Verifactu (October 2026)
Last reviewed October 22, 2026. Spot something out of date? Let us know.
This page is general information, not legal or tax advice. Rules change and depend on your situation, so check the official sources or ask an accountant before relying on it.