Since the publication of Royal Decree 1619/2012, several changes have occurred in the obligations regarding billing information in Spain. One example is the implementation of the VERI*FACTU system—which, despite being temporarily optional, will become mandatory in 2027—all invoices must include a QR code or the details it contains.

These legal changes often raise doubts about the info required on invoices. In this guide, we explain which details need to appear when issuing an invoice in Spain.

Key takeaways

• Required billing information are the entries prescribed by applicable rules for any invoice to ensure its validity.
  
• Certain details are required on all invoices, such as the issue date and the issuer’s identifying data.
  
• Other information, such as a legal statement, is required solely when issuing certain types of invoices.
  
• For tax or customer loyalty reasons, it is advisable to include some information that is not mandatory.
  
• Billing information needs to be accurate, so improving how it is collected is recommended.
  

What is billing information

Billing information is the primary details an invoice must include to be valid. In general terms, this info identifies the issuer, the recipient, and the invoice. It also provides significant commercial and fiscal data, such as the transaction date, the amount of value-added tax (VAT), and the mandatory legal statements.

These details play a central role in accounting and tax control. From the standpoint of companies, they are indispensable for deducting expenses. The absence of key entries, such as the tax address, or its inclusion with errors, can hinder the deduction process. From a fiscal perspective, skipping invoice numbers could raise suspicions at the Spanish Tax Agency (AEAT).

Mandatory information on an invoice in Spain

As a general rule, every invoice must contain several required entries. However, bear in mind the type of invoice involved, as Spanish regulations stipulate distinct criteria for each type, such as whether to add or omit certain details.

To cover all possibilities, we’ll first review the mandatory details for all regular invoices. In the next section, we’ll go over the information needed for each type. Add the following details when creating an invoice in Spain:

1. Date: The date the invoice is issued, i.e., when it is prepared and sent. If the issue date differs from the transaction date, list both.
   
2. Number and series: This is the invoice’s numerical identifier, which places it in sequential, chronological order. The series is an optional alphanumeric prefix used to group invoices.
   
3. Issuer details: This field must show the issuer’s identification details: full name (if self-employed) or full company name (if a company); tax identification number (NIF); and tax address for the AEAT.
   
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 itemise on separate lines the description of each product or service, the number of 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: State the VAT percentage used. Note that, regardless of the rate applied, it is mandatory to show the total VAT amount charged on the invoice.
   
8. Total: The total amount the customer must pay.
   

Mandatory information by invoice type

Invoices can be classified in several ways: by issuer, by scope of application, or by purpose. Below, we will provide the information required by Spanish regulations for the most common types:

• Simplified invoice: A simplified invoice must contain the same details as a regular or “full” invoice, except for the customer’s identifying data, the discounts applied, and the VAT breakdown.

• VERI FACTU invoice: Invoices issued under the VERI FACTU system must include the word “VERI*FACTU” or the statement “Invoice verifiable at the AEAT website,” alongside a QR code or the information it contains.

• Self-employed invoice: If the issuer works independently and the recipient is a company or another self-employed individual based in Spain, the invoice must show the withholding of personal income tax (IRPF).

• Intracommunity invoice: The intracommunity VAT number (VAT ID) of both companies or self-employed individuals must be included. Since the intracommunity invoice does not charge VAT, a designated declaration has to indicate whether an exemption or the reverse charge mechanism has been applied, i.e., whether the business recipient declares the applicable indirect tax in their country.

• Export invoice: In invoices to foreign customers, add a legal statement to justify the VAT exemption. The guide to export procedures and documents also recommends adding optional details, such as payment terms and Incoterms (international commercial terms).

• Corrective invoice and credit note: In both corrective invoices and credit notes, add a specific series with sequential numbering, information identifying the original invoice, the amount, and the modified VAT due.

• Summary invoice: When issuing a summary invoice, include the information from the invoices or delivery notes for the transactions being grouped. Each summarised transaction must appear on a separate line, accompanied by the details necessary to identify it and calculate the tax due.

• Advance payment invoice: If the date on which the advance payment is received is different from the invoice issue date, it is mandatory to enter it. It is also recommended to include the word “advance” to support fiscal transparency.

• Invoices to government entities (B2G): When issuing an invoice to a government entity, you are required to include the DIR3 codes for the accounting office, the managing body, and the processing unit.

• Invoice under the cash accounting scheme: If you opt for this scheme to postpone the quarterly VAT return until outstanding payments have been formalised, all invoices have to carry the wording “special cash accounting scheme.”

• Self-billing invoice: If the buyer issues your invoices, they must contain the statement “billing by the recipient,” in addition to a designated, independent series for each recipient that issues self-billing invoices.

Regulations governing billing information in Spain

In Spain, the legal framework governing billing information consists of several regulations. Below, we summarise the most important of these:

• Regulation governing invoicing obligations: Royal Decree 1619/2012 establishes the required content for invoices, such as the numbering, date of issue, and description of all transactions. Furthermore, Royal Decree 1073/2014 amends it to require the inclusion of specific series on invoices proving the sale of mobile phones, video game consoles, laptops, and tablets, provided that the reverse charge mechanism is used. It applies in two scenarios:

  • The customer is a business that resells these products.
    
  • The customer is a business that is not involved in reselling and makes a purchase whose amount exceeds €10,000 excluding VAT.
    

• Law promoting electronic invoicing: Law 25/2013 governs the content of invoices documenting B2G transactions. Among other details, it requires specifying the accounting office, that is, the public entity that records the invoice.

• VAT regulation: Royal Decree 828/2013 introduced the obligation to add a statement if the company issues an invoice under the special cash accounting scheme.

• Regulation governing the requirements for computerised billing systems: Royal Decree 1007/2023 establishes the requirements that businesses implementing the VERI*FACTU system must meet to submit their billing records to the AEAT in real time.

Common mistakes when including billing information in Spain

When preparing invoices, Spanish companies could make some particularly common mistakes. Let us take a look at the most frequent types:

Confusing billing information with shipping information

One condition for an invoice to be valid under the law is that it shows the tax residences of the seller and the buyer. In some cases, especially in business-to-business (B2B) transactions, the supplier enters the delivery address on the invoice instead of the tax address, rendering the document invalid for legal and fiscal purposes.

Do not confuse billing information with shipping information. Billing info—including the tax address—must appear on the invoice, while delivery details belong on documents used for logistical purposes, such as the delivery note, CMR waybill, or other proof of transport. Suppose a company in Vigo sells products to a Portuguese business with its tax residence in Lisbon, but the delivery takes place at its warehouse in Porto. The sales document proving the transaction has to contain the Lisbon address. In contrast, the delivery note or the CMR must show the Porto address.

Forgetting the legal statement

Sometimes, Spanish companies do not include the legal statement on their invoices. In certain cases, such as VAT-exempt transactions or customer self-billing invoices, that declaration is required for the document to be valid.

Not respecting the formatting requirements

Businesses that don’t use comprehensive, up-to-date billing software often fail to meet formatting requirements when entering document information manually. For instance, the number or series must be left-aligned, cannot contain two consecutive spaces, and contain no special characters other than the following: hyphens, underscores, slashes, and full stops.

Another frequent mistake is entering multiple VAT rates on a single line, although applicable rules require separate entries. To automatically apply the correct rates, you can use Stripe Tax. This tax automation tool is systematically updated to reflect any legislative changes in the European Union and the more than 100 countries where it is available (check the unsupported territories listed as well).

Altering the order of the sequential numbering

Although the series must always follow a sequential numbering, a common oversight is to change the order of the invoice numbers (e.g., going from FA0019 to FA0021). Companies need to avoid this mistake, as it could lead to an inspection by the AEAT. It might be considered a sign of concealed income, one focus of the anti-fraud law.

Including vague descriptions

Issuing an invoice in physical and electronic formats entails average administrative costs of €4.45 and €1.64, respectively, according to the “XII Electronic Invoicing Study” by SERES, a digital transformation software provider. For this reason, many companies try to simplify document preparation as much as possible and use overly brief descriptions. However, this approach is a mistake because the rules require enough detail to calculate the taxable amount accurately.

How to properly collect billing information

Another frequent mistake is entering billing information that was previously gathered with inaccuracies. Below, we will analyse a series of best practices to prevent this from happening:

Identify the customer

The details to be included on the invoice varies depending on the recipient’s status. First determine whether it is an end customer, a business, or a government entity to collect the relevant entries, such as the NIF and tax address.

Several solutions facilitate customer identification without violating the General Data Protection Regulation (GDPR) when the relevant data is retrieved. Stripe Identity, a tool that complies with Spanish Know Your Customer (KYC) regulations, verifies user identities. You can also implement the Bizum digital identifier, which determines whether the user is using Bizum for businesses or an individual buyer.

Request the information in writing

If your company reaches verbal agreements with the buyer, such as businesses that make remote sales and accept payments over the phone, ask the buyer to submit the details in writing before issuing the invoice to prevent transcription errors.

In online sales, where the data is already collected in writing, the customer directly enters their tax information, which is then reflected on the invoice. In this case, refining the entry form can minimise mistakes. To illustrate, if you sell through your own online store, configure each field to automatically display the most appropriate keyboard based on the expected format. A numerical keypad can appear for entering the phone number or postal code.

The written request for details needs to be tailored to the sales environment to avoid negatively affecting the customer experience. In mobile commerce, requiring buyers to enter an email address twice to confirm accuracy is not recommended. The practice remains useful in other sales channels, such as traditional ecommerce.

Another best practice is to allow users to save their billing info so they don’t have to reenter it when making another purchase, which helps minimise errors in manual data entry. To do this, configure the form so users can enter saved details with a single tap.

Help differentiate between billing and shipping addresses

To avoid the common mistake of confusing billing and shipping information, make the distinction straightforward to recognise. For instance, if you sell online from Spain to individual shoppers, in most cases the addresses will be identical, so it is advisable to activate, by default, the option to use the same address in both cases. If you also do B2B transactions or transactions with customers whose billing and shipping addresses are usually different, make sure that when you uncheck that box on the checkout form, an individual block is displayed for each one.

In both cases, enabling autofill is recommended. For addresses, the tool uses technologies such as Google Maps to suggest the full entry as the user types, helping deter errors and ensuring compliance with courier formatting expectations.

Allow your customers to update their billing and payment information

Sometimes, the billing information for individual and business customers changes, such as a change of address or a conversion from a limited liability company (SL) to a public company (SA). Therefore, it is advisable to provide the customer with a tool to update their fiscal details so the invoice can be issued accurately.

The payment method is one of the items most frequently changed by buyers, such as when they contract with a bank that offers a credit card with better financial terms. It is important to facilitate updating this and other payment details through the customer portal, and to validate it instantly. With Stripe, you can validate cards in real time to ensure the information the customer enters is correct as they type.

How Stripe helps manage billing information

Many common problems in invoice issuance arise from transcribing details by hand. Stripe Payments is a complete payment platform that helps avoid entry errors through autofill features and real-time validation.

Furthermore, Stripe eliminates manual tasks from the invoicing, collection, and payment reconciliation processes. It simplifies the retrieval of customer information and, through the Stripe App Marketplace, automatically sends it to a billing platform.

Invopop, for example, is a solution developed in Spain that is integrated with the VERI*FACTU system. This integration allows invoice records to be sent to the AEAT in real time, without alteration.

Another application is Billit, a pioneering electronic invoicing platform in Europe that focuses on ensuring fulfilment of the various digital billing requirements across the EU. It can also identify payment deadlines and automatically send reminders to your customers to avoid non-payment.

FAQs

What billing information is not mandatory on a simplified invoice?

Although simplified invoices are more concise than full ones, they are still required to identify the products sold or services provided. In this table, we provide a comparative summary of the billing information in simplified and full invoices:

Can billing information be entered manually?

Yes, it is legal to enter billing information manually as long as it is displayed clearly and legibly. In fact, many small businesses in Spain still issue invoices this way, especially in very traditional shops and hospitality businesses.

It is important to note that documents with billing info entered manually remain valid when the company does not use a computerised invoicing system. Once a company has started issuing e-invoices, it cannot issue invoices manually. Despite the digital invoicing obligations that are expected to be introduced in 2027, invoices can continue to be issued manually, as stated in the binding ruling V0058-25.

Is it a good idea to enter nonmandatory billing information?

Yes, it is best practice to add certain nonmandatory information, though this varies by invoice type.

Adding payment terms, such as the due date, can speed up collections. On the other hand, identifying advance invoices with a legal statement indicating that VAT accrued when the amount was collected is recommended. It is also worth personalising them by adding a thank-you note to the customer, as this will help strengthen the business relationship.