Since simplified invoices were introduced in Spain in January 2013—replacing the previous “cash receipt”—they have become important in the accounting processes of Spanish businesses. They are routinely used to provide proof of small-value commercial transactions.

This practice is valid at a legal and fiscal level, as long as the document meets a series of requirements. In this article, we provide the mandatory information that must be included on simplified invoices and explain when to issue them.

What’s in this article?

• What is a simplified invoice?
  
• Differences between full and simplified invoices
  
• When to issue simplified invoices
  
• Mandatory information for simplified invoices
  
• Examples of simplified invoices
  
• How Stripe can help you simplify invoicing
  

What is a simplified invoice?

A simplified invoice is a commercial document that certifies the delivery of goods or the provision of services for low-value transactions. Although it is commonly known as a “receipt” or “ticket,” only the term “simplified invoice” has official status, according to Royal Decree 1619/2012.

In Spain, when a transaction must be documented for tax purposes, simplified invoices can replace regular or “full” invoices, in certain cases. Simplified invoices are more concise than full invoices. However, they must also describe each item with a sufficient level of detail to prove the amount charged to the customer.

Differences between full and simplified invoices

Depending on the situation, companies can document their transactions with a simplified invoice instead of a full one. Therefore, it is important to know the specifics of each document. Below, we describe the main differences between the invoice types:

• Customer identification
  When issuing a simplified invoice, it is not mandatory to identify the customer. With full invoices, identifying information must be included, such as full name and Tax Identification Number (NIF).
  
• Amount limits
  Simplified invoices are issued when the transactions do not exceed the maximum amounts set by current regulations. This requirement does not apply to full invoices.
  
• Excluded transactions
  Simplified invoices are not valid for documenting some sales, such as intracommunity transactions and exports. However, full invoices can include proof of any transaction that can be documented with an invoice.
  
• Level of detail
  Simplified invoices are subject to fewer information requirements than full invoices. For example, simplified invoices don’t need to detail discounts applied to each product. This simplifies the process of documenting transactions for tax purposes.
  
• Value-added tax (VAT) breakdown
  On simplified invoices, it is not mandatory to break down the VAT amount, except in specific cases. These include documenting several VAT rates or honoring customer requests to include VAT for deductions. Conversely, in full invoices, it is necessary to indicate the total amount of VAT separately.
  

When to issue simplified invoices

Issuing a simplified invoice instead of a full one is only legal in certain circumstances. We describe them below:

• Sales of up to €400 with VAT included
  
• Sales of up to €3,000 with VAT included, in the following specific transactions and sectors:
  
  • Retail (e.g., clothing stores, supermarkets, pharmacies)
    
  • Sales or services to the customer’s home (e.g., repairs, food delivery, cleaning services) or at vending stalls (e.g., street markets, food trucks)
    
  • Personal or domestic services (e.g., hairdressing, beauty treatments, photo developing, dry cleaning, laundry)
    
  • Leisure services (e.g., dance halls, nightclubs, film rentals, use of sports facilities)
    
  • Hospitality services
    
  • Transport and mobility services (toll highways, parking lots, car parks, passenger and luggage transport services)
    
  • Telephone services with booths
    
• Issuance of corrective invoices that amend a simplified invoice
  
• Express authorization from the Spanish Tax Agency (AEAT) in exceptional circumstances (i.e., if the business has great difficulty including all information and meeting the requirements of full invoices)
  

Mandatory information for simplified invoices

One of the most frequent questions when issuing a simplified invoice is what information it must contain for full legal and fiscal validity. Below, we detail the mandatory information for simplified invoices:

• Number or series: Include a sequential number or, if applicable, series.
  
• Date: Provide the issue date (i.e., when the simplified invoice was prepared and issued). If this date does not coincide with the date of the transaction or advance payment, include both dates.
  
• Issuer details: For self-employed individuals, provide the NIF, first name, and surname of the issuer. Include the full company name for businesses.
  
• Transaction description: Clearly identify each product or service.
  
• Tax rate: This is the percentage corresponding to the VAT rate applied. Although it is not necessary to break down the VAT amount on a simplified invoice when a single tax rate applies, it is common to add the note, “VAT included.”
  
• Total: Include the total amount the customer must pay.
  
• Special schemes and transactions: If the transaction is special (e.g., involves reverse charge VAT) or falls under specific schemes (e.g., the cash basis scheme), it is mandatory to mention it.
  

If a simplified invoice is issued to correct a previously issued invoice, it is also mandatory to identify the original invoice and the information being amended.

In this table, we provide a summary of the main features of simplified and full invoices:

Examples of simplified invoices

For a simplified invoice to be valid for tax purposes, it must present the information clearly and identify the issuer and total amount.

Here is an example: A restaurant in Seville issues a simplified invoice to a customer who has dined at its establishment. This is for a hospitality service with an amount that does not exceed €3,000 with VAT included. Therefore, the business can issue a simplified invoice instead of a full one:

If the customer wants to deduct the expense—because it is a company dinner, for example—they can request that the invoice include their identifying information (i.e., name or company name, NIF, and tax address) and a broken down VAT amount:

How Stripe can help you simplify invoicing

By simplifying invoice creation and issuance, your business can reduce its administrative burden and improve the customer experience. Furthermore, automating this process minimizes errors when invoicing customers. Stripe’s technological infrastructure facilitates and speeds up the steps—from accepting online or in-person payments to issuing corresponding invoices.

How to accept online payments with Stripe

In 2024, ecommerce in Spain generated more than €110 billion, according to the report Online Shopping in Spain by the Spanish National Observatory for Technology and Society (ONTSI). In total, more than 29 million people made payments online. Almost 56% of them were made by card, and more than 10% by Single Euro Payments Area (SEPA) transfer.

Meanwhile, Bizum—the most widely used local payment method in Spain—reached 289,000 daily ecommerce transactions in 2025. This data shows that adapting to customers’ payment preferences is important to increasing sales.

If your business uses Stripe Payments to process online payments, it can offer more than 100 payment methods to customers in 195 countries. This includes card networks, installment payments, Bizum, digital wallets, direct debit, and much more. Furthermore, Stripe has the strictest security certificates in the industry, and its entire Optimized Checkout Suite is designed to boost the growth of ecommerce businesses.

How to accept in-person payments with Stripe

Managing online and in-person payments separately can become an administrative challenge. Stripe Terminal allows you to integrate in-person and online channels into a single payment platform to offer your customers a more pleasant and intuitive experience and facilitate the growth of your business.

Furthermore, Terminal supports mobile payments, lets you easily manage your hardware, and offers international coverage with hundreds of point-of-sale system integrations to help you create the ideal payment solution for your company.

How to issue invoices with Stripe

Mandatory electronic invoicing introduced by the Create and Grow (Crea y Crece) Law and the imminent enforcement of the Verifiable Invoice Issuance System (VERI*FACTU) have motivated many companies to digitize their invoicing systems. Whatever the reason for using electronic invoices, the Stripe App Marketplace provides useful tools to simplify the process. This library of apps has several solutions that easily integrate with payment platforms and adapt to your business’s specific needs.

One of the applications available in the App Marketplace is Invopop, a tool developed in Spain that allows you to issue simplified invoices in accordance with the VERI*FACTU regulations. In addition, Billit is a pioneering electronic invoicing platform in Europe that offers automation features to link your business bank account and simplify invoice reconciliation.

FAQs about simplified invoices