Starting in 2027, new requirements outlined in the Create and Grow (Crea y Crece) Law will be effected, including numerous changes in the area of invoicing, such as using approved software, communicating directly with the Spanish Tax Agency, and including a QR code on invoices. Although the list of changes is extensive, one aspect remains unchanged: the mandatory information that invoices must contain. In this guide, we’ll explain how to create and issue an invoice in compliance with Spanish regulations.

What’s in this article?

• What is an invoice?
  
• In which cases is it necessary to issue an invoice?
  
• What are the legal requirements for invoices in Spain?
  
• What information needs to be included on invoices in Spain?
  
• Advice on creating invoices in Spain
  
• How to create an invoice step by step
  
• FAQs on how to issue an invoice in Spain
  

What is an invoice?

An invoice is a commercial document that a company or self-employed person prepares to record a transaction and detail the amount of the products or services sold. In general, an invoice is issued before payment, although it can also be issued afterward if the customer pays on the spot and requests the document, or in the case of a simplified invoice (often referred to as a “cash register receipt” or simply a “receipt”).

By recording business transactions and detailing all the goods sold, invoices act as necessary legal and fiscal proof for compliance with accounting, record keeping, and tax obligations. For instance, invoices are used as documentation when filing quarterly value-added tax (VAT) returns.

In which cases is it necessary to issue an invoice?

In Spain, there are several regulations, such as Royal Decree 1619/2012 and the Create and Grow Law, that establish invoicing obligations. Under these regulations, the main scenarios in which it’s mandatory to issue an invoice are:

• When the customer is a company or a professional (i.e., it’s a B2B transaction)
  
• When the customer is an individual but requests or agrees to receive an invoice (i.e., a B2C transaction)
  
• When the customer is a public agency (i.e., a business-to-government or B2G transaction) or a nonprofessional legal entity, such as an association
  
• When selling products that require installation or assembly before being made available to customers, irrespective of whether the final process is carried out by the company itself or is an outsourced service
  
• When VAT-exempt sales to customers in the European Union (EU)—known as “intracommunity sales”—are made
  
• When VAT-exempt sales to customers outside the EU are made, provided that the store is not a duty-free shop, such as those located in ports and airports
  
• When distance sales are made for products subject to excise duties, such as alcohol and gasoline
  
• When a reverse charge is applied, if the customer is established in the EU
  

What are the legal requirements for invoices in Spain?

All invoices, whether in electronic or physical format, must comply with invoicing obligations, including the legal requirements established by Royal Decree 1619/2012. As such, businesses must ensure their invoices:

• Display VAT in euros: The invoice amount can be shown in any currency, but the VAT amount must be shown in euros. To convert currencies, the official exchange rate published by the Bank of Spain at the time VAT becomes payable (which is usually the date the invoice is issued) must be applied.

• Are legally valid: The company must ensure the legibility of invoices, the inalterability of their content, and the authenticity of their origin (i.e., the identity of the issuer).

• Are only issued once: Only one original invoice can be issued. If a copy must be issued—for example, if the original document is lost—then the term “duplicate” must appear on the invoice.

• Specify the status: The company issuing the invoice is required to communicate the status (i.e., issued, received, paid, or overdue) through its invoicing system to ensure traceability and prevent late payments.

• Are stored properly: The invoice must be retained for four years in physical or electronic format. If requested by the Tax Agency, access must be provided without delay, regardless of whether the invoice is retained by the company or a third party.

What information needs to be included on invoices in Spain?

As a general rule, all invoices must contain certain details, such as the number or series, the company’s tax address, and the VAT number. However, the details required under Spanish law vary depending on the type of invoice involved; this can mean including additional information or omitting certain details based on invoice type. To cover all possibilities, we’ll first look at the information that is mandatory on all “full invoices” (i.e. standard B2B invoices, as opposed to simplified invoices—or receipts—that can contain fewer details). Then, in the next section, we’ll go over the information that needs to be represented on each specific type of invoice.

Information that is legally required on all full invoices

With few exceptions (e.g., VAT-exempt invoices don’t require the VAT amount owed, but there does need to be a line about why the transaction is exempt), the following information must be included on invoices issued in Spain:

1. Date: This is the date on which the invoice is issued (i.e., when it is prepared and sent). If the issue date is not the same as the transaction date, both must be included.
   
2. Number or series: This is the invoice identifier, which can be a number or a series that identifies each invoice in sequential and chronological order. The number is a code consisting solely of digits, whereas the series is used to organize invoices into groups. Invoices can only be sorted by series when justified, for example, to record sales of a different nature or transactions that take place in different physical stores. Both numbers and series must meet specific requirements:
   
   • Text is aligned to the left
     
   • Only the following special characters are used: hyphens, underscores, slashes, and periods
     
   • There are never two (or more) consecutive spaces
     
3. Issuer details: This field must include the issuer’s identification details. These include their:
   
   • Full name (if self-employed) or full company name (if a company, such as a limited liability company or public company)
     
   • Tax identification number (NIF)
     
   • Tax address for Tax Agency (AEAT) purposes
     
4. Customer details: The buyer’s full name or company name, their NIF, and their tax address must be included.
   
5. Description and amount: It is mandatory to itemize on separate lines the description of each product or service, the units sold, the unit price excluding VAT, the discount (if applicable), and the final price.
   
6. Tax base: This is the total gross amount of the sale (i.e., the amount on which VAT is calculated).
   
7. Tax rate and tax due: Indicates the VAT rate (i.e., the tax percentage) applied. Note that regardless of the rate applied, it is mandatory to show the total amount of VAT charged on the invoice.
   
8. Total: This is the total amount that the customer must pay.
   

Information that is legally required: By invoice type

In Spain, invoices are classified in multiple ways: according to the issuer (i.e., company or self-employed person), according to the area of application (i.e., intracommunity or non-EU), or according to the purpose (i.e., pro forma or corrective). Below, we’ll look at the various invoice types, including the details they must include according to Spanish law.

Business invoices

Also known as an “ordinary invoice” or a “full invoice,” a business invoice is a document that provides a detailed breakdown of a company’s commercial transactions. Business invoices can be physical or electronic, but it is important to remember that when the final regulations of the Create and Grow Law come into effect—expected in January 2027—it will be mandatory to issue them in digital format. In Spain, business invoices are the most common type and are prepared by entering the general information listed above.

A business invoice must be prepared and issued for all transactions with professional customers (B2B) and with public agencies (B2G), as well as for transactions with individuals (B2C) exceeding €400 (or €3,000 in retail trade).

Self-employed invoices

A self-employed invoice is, as the name suggests, an invoice issued by a self-employed worker (autónomos). It is very similar to a business invoice in that it must include the general information required on all full invoices. However, there is one important difference: when the customer is a company or another self-employed professional based in Spain, the invoice must include withholding of personal income tax (IRPF), a direct tax levied on the income earned by professionals in the country.

The IRPF rate applied on self-employed invoices is 15%, except in the case of new self-employed workers, who can temporarily issue invoices with a rate of 7%. As with VAT calculations, this income tax withholding is applied to the tax base of the invoice, although in this case it is a negative percentage: the amount of income tax withheld is subtracted from the final amount charged by the self-employed worker. The customer then makes the payment to to the Tax Agency using form 111 on behalf of the self-employed worker issuing the invoice.

Consider the following example: a freelancer in Spain invoices a company also based in the country for services rendered during the past month. The tax base—that is, the total gross amount of the sale—on the invoice is €1,000. This is the figure on which both VAT and income tax withholding will be calculated.

In this case, the company must pay €1,060 to the self-employed worker and then €150 to the Tax Agency as income tax withholding on this invoice. For their part, the self-employed worker must return the €210 in VAT they have charged on the invoice to the Tax Agency. They do this via their quarterly VAT return, using Form 303.

Intracommunity invoices

In accordance with Directive 2006/112/EC and the VAT Act, an intracommunity invoice—which is an invoice issued between two parties that are located in separate EU countries—does not include VAT. However, it must include a specific statement which says the rate applied is 0% or that it is an exemption. In addition, the statement needs to include the reason VAT is not applied. For example, the statement could read “Intracommunity supply exempt from VAT pursuant to Article 25 of Law 37/1992 on VAT.”

In order to apply the VAT exemption in a B2B transaction, the buyer and seller must each have a valid intracommunity VAT number—also known as an “EU VAT number” or by its Spanish acronym “NIF-IVA”—and both parties’ numbers must appear on the invoice.

Invoices for exported products

Exports from Spain are not subject to VAT, but any invoice for exported products must include a statement indicating that you are applying the 0% rate based on Article 21 of Law 37/1992. In addition, you need to include the following information:

• Harmonized System (HS) Code: The invoice must include the international trade code that specifies the terms of the agreement—such as who assumes the risks and when, and how costs are divided—based on the International Commercial Terms (Incoterms).
  
• Origin of the goods: The invoice must clearly indicate that the goods are being shipped from Spain to a country that is not part of the EU.
  
• Currency in which the transaction is carried out: In the case of exports, a currency other than euros (EUR) can be used, such as US dollars (USD), and therefore the currency must be specified on the invoice.
  
• Freight cost: The cost of transporting the goods must be indicated, as well as the method used to transport them.
  
• Insurance amount: If liability insurance is taken out for the delivery of the goods, the amount must be included on the invoice.
  

Invoices for exported services

As with product exports, services provided from Spain to customers located outside the EU are exempt from VAT, according to Article 69 of Law 37/1992 on VAT.

It isn’t necessary to include the fields related to exporting goods on non-EU service invoices, which makes them much simpler and similar to intracommunity invoices. It also isn’t necessary to include the EU VAT Number; however, it is mandatory to justify the VAT exemption by explicitly stating that the transaction is not subject to VAT. For example, you can include a statement at the end of the invoice that says “Non-EU provision of services not subject to VAT in accordance with Article 69 of Law 37/1992 on VAT.”

Pro forma invoices

A pro forma invoice is a document that informs the customer about aspects related to a transaction that has not yet taken place. Although it is similar to a quote, it follows the typical invoice format, and the amount it shows is almost never modified.

When creating a pro forma invoice, it is not necessary to enter any numbering. However, it is advisable to include an expiration date that clearly indicates to the customer how long the commercial offer they receive from the company is valid.

Pro forma invoices are for informational purposes only and cannot be used as proof of sales or to enforce payment of any amount. In short, they are null and void for tax or accounting purposes. As a result, they can be drawn up with much greater freedom and without fear of making mistakes that could lead to penalties.

Corrective invoices

A corrective invoice is an invoice that corrects a previous one and that must be issued whenever the tax base is modified. A corrective invoice should contain the following information:

• The series with sequential numbering, independent from the ordinary invoice, indicating that it is a corrective invoice
  
• Information that identifies the original invoice
  
• The positive or negative amount, depending on whether the original price has increased or decreased
  
• The positive or negative VAT amount proportional to the corrected tax base
  
• A description that justifies the need for the corrective invoice
  

Specifying the reason for the correction is not mandatory, but it is recommended so that the Tax Agency is aware of it when you submit the document.

It’s important to note that, while most corrective invoices must contain details to identify the original invoice, there’s one key exception. Per Article 15.4 of Royal Decree 1619/2012, if your company issues a corrective invoice to modify the tax base by applying a discount for high purchase volumes, it is sufficient to specify the date of the original transaction or the timeframe for the purchase volume discount.

Credit invoices

Corrective invoices used to record purchase returns are specifically referred to as credit invoices and are only used to document a reduction in the original invoice amount.

This type of invoice is prepared in the same way as a corrective invoice and must contain the same information as one; that said, when documenting a return that reduces the original invoice amount, the VAT amount will always be negative. The negative tax due can be applied to the original invoice in full or in part, for example, when issuing a partial refund due to an incorrectly applied discount.

Simplified invoices

A receipt or cash register receipt—which, legally, is called a “simplified invoice”—contains less information and involves fewer requirements than a full invoice. The main purpose of simplified invoices is to streamline the process of documenting low-value transactions for tax purposes.

Simplified invoices can be issued in specific cases, such as sales of up to €400. The limit increases to €3,000 for the following transactions:

• Retail sales
  
• Sales or services delivered to the customer’s home
  
• Personal services (includes hairdressing, beauty treatments, photo developing, dry cleaning, and laundry)
  
• Leisure services (includes dance halls, nightclubs, and movie rentals)
  
• Hospitality services
  
• Vehicle-related services (includes toll highways, parking lots, and car parks)
  
• Ambulance services
  
• Phone booths and prepaid SIM cards
  

Unlike full invoices, simplified invoices do not require customer identification or sequential numbering within each series. However, it is mandatory to describe each item in sufficient detail to justify the amount charged to the customer.

Further, if the customer requests a full invoice instead of a simplified invoice, the company is required to provide it.

Summary invoices

A summary invoice includes several transactions with the same customer during a maximum period of one calendar month. These invoices are regulated by Article 13 of the regulation governing invoicing obligations, which lays down the following deadlines for issuance:

• B2C transactions: Last day of the calendar month in which the sales take place
  
• B2B transactions: No later than the 15th day of the month following the month in which the sales took place
  

Some Spanish companies that use periodic invoicing models use summary invoices when providing services such as online classes or technical repairs. In these cases, customers who contract the services or make recurring purchases receive a single summary invoice; this saves them from having to manage multiple invoices and reduces their administrative burden.

The summary invoice must include the details of the invoices or delivery notes for the transactions you want to group together, bearing in mind that they must have been carried out within one calendar month and with the same customer. Each transaction summarized must appear on a separate line, along with the information necessary to identify it and calculate the tax due (this is obtained by adding up the tax bases of each invoice or delivery note).

Advance invoices

Advance invoices, also known as “prepayment invoices,” serve as proof of a payment made by the customer before receiving the product or service. They are very common in businesses such as travel agencies or home renovation companies.

It’s mandatory to issue an advance invoice when an advance payment is made, due to the specific tax implications of advance payments: as specified in VAT law, if a customer pays for a product or service subject to VAT before receiving it, the indirect tax is accrued (i.e., the tax obligation to declare VAT arises) at the same time that the advance payment is received. When the remaining amount is charged, another invoice must be issued reflecting the remaining VAT amount.

In terms of content, the only difference from full invoices is that you’re required to enter the date that the advance payment is received, if it differs from the date of invoice issuance. Remember that you must issue an invoice for each payment and specify the tax base and VAT amount associated with the amount paid by the customer in each case.

According to the Tax Agency’s regulations, no specific statement is required for advance payments. Therefore, it is not necessary to specify on the invoice that it is an advance payment, although it is recommended in order to ensure fiscal clarity for your business. It should be noted that other requirements might apply at the regional level. For example, companies that pay taxes in the Basque Country and receive advance payments are required to include the word “advance” in the invoice description before issuing it via the TicketBAI e-invoicing system.

Invoices online with Stripe

The invoicing process is not limited to issuing invoices, but also involves other steps such as delivering invoices to customers and collecting payment through a payment gateway. It is common for companies to use specialized software to issue their invoices, but if disconnected systems are used to complete the rest of the process, difficulties—such as data entry errors or delays in the delivery and collection of invoices—are inevitable.

By working with a complete payment platform, such as Stripe Payments, each of these steps is integrated into a complete solution that automates all processes of invoice issuance, collection, and payment reconciliation. As a result, collections are accelerated: 87% of Stripe invoices are paid within the first 24 hours.

With Stripe, you can simplify the collection of customer data (for example, by allowing them to indicate that their billing address is the same as their shipping address). Plus, you can accept payments in over 195 countries using your customers’ preferred ecommerce payment methods, such as credit and debit cards, digital wallets, and even installment payments.

To further facilitate your company’s operations, Stripe has its own App Marketplace, a library of applications that integrate seamlessly with your payment platform and adapt to the most specific needs of your business.

One of the applications available in the Stripe App Marketplace is Billit, a pioneering electronic invoicing platform in Europe that focuses on ensuring compliance with the various electronic invoicing requirements across the EU. Billit has automated features that allow you to link your company’s bank account and simplify the reconciliation of your invoices.

On the other hand, Invopop is a solution developed in Spain that has very specific functions for compliance with Spanish regulations. One of the most important functions is its complete integration with the VERI*FACTU system. After the final regulations are enforced—which is expected in January 2027—this system must be used to send invoices in real time to the Tax Agency. Furthermore, Invopop complies with certain regional regulations, such as TicketBAI in the Basque Country; in fact, it is listed as certified software for TicketBAI by the Provincial Tax Authorities of Álava, Vizcaya, and Guipúzcoa.

Advice on creating invoices in Spain

Beyond the requirements, there are some best practices that should be applied when issuing invoices in Spain. Consider the following:

• Clarity
  All elements that form part of an invoice must be easy to understand. Ambiguities frequently cause delays in payments from customers and other companies. Indeed, lack of clarity in B2B invoices is one of the reasons why Spanish companies are late in their payments by an average of 14.67 days.

• Friendliness
  Friendliness often has a positive influence on customers and sometimes helps speed up payments. In Spain, messages of thanks can be written in the email accompanying the invoice and on the invoice itself, as it is legal to include this type of content on invoices.

• Professional format
  Whether your invoice is addressed to a customer or a business, it is important it be in a professional format that lends credibility to your company. To do this, ensure that all the information is well organized and that the design reflects your brand’s visual identity.

• Payment terms
  Detail the payment terms, such as the due date (which is not a legal requirement in Spain) and the payment methods for the invoice, such as wire transfers, e-wallets, and cards.

How to create an invoice step by step

Although each type of invoice has specific features, the steps for creating an invoice are very similar across the board. This checklist can help you verify that you have completed all the key steps:

• Enter the issuer’s identification details.
  
• Enter the customer’s identification details.
  
• Assign the sequential invoice number (and series, if applicable).
  
• Add the invoice issue date.
  
• Specify all products or services included in the invoice, with their unit price excluding VAT, the number of units, and the final price.
  
• Add up the price of each product or service to calculate the tax base.
  
• Indicate the VAT rate and calculate the amount.
  
• Add the VAT amount to the tax base and indicate the total amount of the invoice.
  
• Issue the invoice, give it to the customer, and keep a copy for your records.
  

FAQs on how to issue an invoice in Spain

Is it possible to issue an invoice without being registered as self-employed?

Generally, no, you can’t issue an invoice without being self-employed. This is because when you issue invoices, you act as a VAT collector and, to do so, you must have a VAT taxpayer status certificate issued by the Tax Agency, either as a self-employed person or as a company. However, there are some very specific exceptions in which you can sell without being registered as self-employed, such as freelancing on a one-off basis.

If one of the exceptions apply to you, you can issue an invoice without being registered as self-employed, but you must comply with several obligations, including registering with the withholding tax census using form 036, entering your tax identification number (NIF) on invoices, and including VAT.

Can an invoice be made out to two people?

Yes, as provided for in Article 14 of Royal Decree 1619/2012, an invoice can include several recipients. The key aspect is that the invoice must show the proportion of the tax base and VAT amount corresponding to each person involved in the transaction.

Can an invoice be issued without VAT?

Yes, you can issue an invoice without VAT provided that the sales documented on the invoice are exempt, such as healthcare services and cultural events, or that they are not subject to tax, for instance, intracommunity transactions. In any case, if you issue an invoice without VAT, you must include a statement specifying the reason you aren’t charging this indirect tax.

What happens if you make a mistake when issuing an invoice?

If you make a mistake when issuing an invoice—such as charging the incorrect VAT amount—you must issue a corrective invoice as soon as you detect the error. If you fail to comply with this obligation, the law provides for penalties, such as fines ranging from 50% to 100% of the VAT amount that was not correctly declared.

Is it legal to write invoices by hand?

Yes, handwritten invoices are legal in Spain if they contain all the necessary information in a clear and legible manner, and meet the requirements that apply to all invoices, such as following a sequential numbering system. In fact, many small businesses in Spain still issue invoices by hand, especially in very traditional shops and hospitality businesses.

It is important to note that handwritten invoices are only legal as long as the company does not use a computerized invoicing system: once a company has started issuing e-invoices, it can no longer create invoices manually. Despite the electronic invoicing obligations that are expected to be introduced in 2027, invoices can continue to be issued by hand, as stated in binding ruling no. V0058-25.