Spanish Invoice Requirements

Spanish law has specific requirements for what must appear on every invoice. Understanding these requirements is essential for tax compliance and avoiding fines during inspections. Factumo ensures every invoice meets these requirements automatically.

Legal Foundation

Spanish invoicing requirements are primarily governed by:

• Real Decreto 1619/2012 - Main invoicing regulation
• Ley 37/1992 - VAT law (Ley del IVA)
• Ley 58/2003 - General Tax Law (Ley General Tributaria)

Non-compliant invoices can result in fines, rejected expense deductions for clients, and complications during tax audits.

Mandatory Invoice Fields

Every Spanish invoice must include specific information. Missing any of these elements can invalidate the invoice for tax purposes.

Your Company Information

Your business details must appear clearly on every invoice:

Company Name

• Legal registered name (companies)
• Full legal name (freelancers/autónomos)
• Exactly as registered with tax authorities

Tax Identification Number

• NIF (Número de Identificación Fiscal) - Individuals
• CIF (Código de Identificación Fiscal) - Companies
• NIE (Número de Identidad de Extranjero) - Foreign residents
• Must include all letters and numbers

Complete Business Address

• Street name and number
• Apartment/floor (if applicable)
• Postal code (5 digits)
• City
• Province/State
• Country

Contact Information (Recommended)

• Business email
• Phone number
• Website

Factumo automatically populates all this from your company settings.

Client Information

You must include your client's complete details:

Client Name

• Company legal name (for businesses)
• Full name (for individuals)

Tax ID

• Spanish: NIF/CIF/NIE
• EU: VAT number (e.g., "DE123456789")
• Non-EU: Foreign tax ID and country

Client Address

• Complete address following same format as your company address
• For EU clients: Include country for reverse charge documentation
• For non-EU clients: Include country for export documentation

Why this matters: Incorrect client tax IDs can prevent clients from deducting the invoice as a business expense, potentially damaging your client relationship.

Invoice Identification

Each invoice must have unique identification:

Unique Invoice Number

• Must follow a sequential series
• No gaps allowed (every number in sequence must be used)
• No duplicates
• Format must be consistent

Issue Date (Fecha de emisión)

• Date the invoice was created
• Format: DD/MM/YYYY or YYYY-MM-DD

Service/Delivery Date (Fecha de operación)

• When products were delivered or services completed
• Required if different from issue date
• Can be a date range for ongoing services

Important: Invoice numbers must be chronological - newer invoice numbers should have newer or equal issue dates.

Transaction Details

Describe what you're invoicing with complete information:

Detailed Description

• Clear explanation of products or services
• Specific enough for tax authorities to understand
• Include project references, time periods, or other relevant details

Too vague: "Professional services" Compliant: "Web development services - Homepage redesign including responsive layout and SEO optimization, delivered March 2025"

Quantity

• Number of units, hours, days, etc.
• Required for each line item

Unit Price

• Price per unit before VAT
• Must be stated clearly

Subtotal per Line

• Quantity × Unit Price
• Before VAT

Total Taxable Base (Base imponible)

• Sum of all line items before VAT
• Broken down by VAT rate if multiple rates apply

Tax Information

VAT (IVA) details are critical for Spanish invoices:

VAT Rate Applied

• 21% (General rate)
• 10% (Reduced rate)
• 4% (Super-reduced rate)
• 0% / Exempt (with legal justification)

VAT Amount in Euros

• Calculated for each VAT rate
• Base imponible × VAT rate

Total VAT

• Sum of all VAT amounts

Total Invoice Amount

• Base imponible + Total VAT
• Final amount client must pay

If VAT Exempt: You must state the legal basis for the exemption:

• "Exenta de IVA - Art. 20 Ley del IVA" (domestic exemptions)
• "Exenta de IVA - Exportación" (non-EU exports)
• "Inversión del sujeto pasivo" (EU B2B reverse charge)
• "Operación exenta por..." (other exemptions with specific legal reference)

Spanish VAT (IVA) System

Understanding Spain's multi-rate VAT system is essential for compliant invoicing.

Standard VAT Rates

21% - General Rate (Tipo general)

Applies to most goods and services:

• Professional services (consulting, development, design)
• Digital products and services
• Most manufactured goods
• Construction services
• Legal and accounting services

10% - Reduced Rate (Tipo reducido)

Applies to specific categories:

• Food products (most groceries)
• Hospitality services (restaurants, hotels)
• Passenger transport
• Cultural events (theater, cinema, concerts)
• Some medical products
• Residential construction

4% - Super-Reduced Rate (Tipo superreducido)

Applies to basic necessities:

• Bread, milk, eggs, fruits, vegetables
• Books, newspapers, magazines
• Medicines (non-cosmetic)
• Wheelchairs and prosthetics
• Social housing (first-time purchases)

0% / Exempt

Certain services don't charge VAT:

• Medical services (doctors, hospitals)
• Education services
• Financial services (banking, insurance)
• Leasing residential property
• Non-EU exports

Calculating VAT on Invoices

The calculation is straightforward:

Single VAT Rate:

Subtotal (Base imponible): €1,000.00
VAT (21%): €1,000.00 × 21% = €210.00
Total Invoice: €1,000.00 + €210.00 = €1,210.00

Multiple VAT Rates:

Services (21%): €1,000.00 → VAT €210.00
Training materials (4%): €100.00 → VAT €4.00

Total Base: €1,100.00
Total VAT: €214.00
Total Invoice: €1,314.00

You must show separate subtotals and VAT calculations for each rate.

Factumo automatically calculates all VAT amounts and ensures proper breakdown.

Special VAT Situations

Reverse Charge (Inversión del sujeto pasivo)

For B2B services to EU clients or certain domestic transactions:

• Apply 0% VAT
• Include client's EU VAT number
• State "Inversión del sujeto pasivo - Art. 84 Ley del IVA"
• Client pays VAT in their country

Non-EU Exports

For goods/services to non-EU clients:

• Apply 0% VAT
• State "Exenta de IVA - Exportación"
• Keep proof of export (shipping documents, etc.)

Recargo de Equivalencia

Retailers under this special regime:

• Don't charge standard VAT
• Add recargo surcharge (1-5.2% depending on VAT rate)
• Only applies to specific retail businesses
• Mark invoices accordingly

Invoice Numbering Requirements

Spanish law requires strict adherence to sequential numbering rules.

Legal Requirements

Sequential: Numbers must increase in order

• Correct: 001, 002, 003, 004
• Incorrect: 001, 002, 004, 005 (missing 003)

No Gaps: Every number in the sequence must be used

• You cannot skip numbers
• If you make a mistake, you cannot delete the invoice
• Instead, issue a credit note for the incorrect invoice

No Duplicates: Each number can only be used once

• Never reuse invoice numbers
• Even after corrections or cancellations

Chronological: Issue dates should align with number sequence

• Invoice 100 dated March 1st
• Invoice 101 dated March 5th (or later)
• Invoice 102 dated February 20th ❌ (problematic)

Accepted Numbering Systems

Spanish law allows flexibility in format as long as sequential rules are followed:

Simple Sequential

1, 2, 3, 4, 5...

Pros: Simple, unlimited Cons: No context, hard to organize by year

Zero-Padded

0001, 0002, 0003, 0004...

Pros: Consistent width, sorts nicely Cons: Runs out if you exceed padding

Year-Based

2025-001, 2025-002, 2025-003...

Pros: Easy to organize by year Cons: Requires starting new series each year

Custom Series

FAC-2025-001, FAC-2025-002...
INV-2025-001, INV-2025-002...

Pros: Can distinguish invoice types, professional appearance Cons: Must maintain separate series, more complex

Multiple Series

You can maintain different series for different purposes:

• FAC-001, FAC-002... (regular invoices)
• REC-001, REC-002... (simplified receipts)
• CRED-001, CRED-002... (credit notes)

Important: Each series must maintain its own sequential order.

What to Do If You Make a Mistake

Never delete an invoice or reuse a number.

Instead:

1. Issue a credit note (factura rectificativa) referencing the incorrect invoice
2. Create a new correct invoice with the next sequential number
3. Keep both records - the error and the correction

This maintains sequential integrity and provides a clear audit trail.

Digital vs. Paper Invoices

Spain recognizes both formats as legally valid.

Digital Invoice Requirements

Digital invoices must:

Format - Use a format ensuring data integrity

• PDF (most common)
• Electronic structured formats (XML, etc.)
• Email attachments are acceptable

Mandatory Fields - Include all fields as paper invoices

Storage - Store electronically for at least 7 years

• Cloud storage acceptable (Factumo stores indefinitely)
• Must be retrievable for audits

Client Consent - Obtain client agreement to receive digital invoices

• Usually implicit in B2B relationships
• Can be part of service agreement

Digital Signatures - Not mandatory for most invoices

• Recommended for high-value transactions
• Required for certain government contracts
• Will become more important under Verifactu (2025-2026)

Paper Invoice Requirements

Paper invoices must:

• Include all mandatory fields (clearly printed)
• Be signed by issuer (recommended but not always legally required)
• Be stored physically for 7 years
• Have a copy retained by issuer

Trend: Digital invoicing is becoming standard, especially for B2B transactions. With upcoming Verifactu regulations, digital invoicing will be the norm.

Storage and Retention

Spanish law requires keeping invoice records for at least 7 years.

What to Retain

All invoice copies:

• Invoices you issued
• Invoices you received from suppliers
• Credit notes (issued and received)
• Supporting documentation

Why 7 years?

• Tax authorities can audit up to 4 years back (standard)
• Extended to 10 years in fraud cases
• Civil law may require longer retention for contracts

How to Store

Digital storage (recommended):

• Cloud-based systems (like Factumo)
• Automatic backups
• Easy retrieval for audits
• Reduced physical space

Physical storage:

• Organized filing system
• Protected from damage
• Accessible for audits

Factumo automatically stores all invoices securely in the cloud with unlimited retention, exceeding the 7-year requirement.

Common Compliance Mistakes

Missing or Incorrect Tax IDs

Wrong: Omitting client's tax ID or using incorrect format Right: Always verify client's NIF/CIF/NIE before invoicing

Impact: Client cannot deduct expense, invoice may be rejected.

Incomplete Descriptions

Wrong: "Professional services" or "Consulting" Right: "Web development services - Homepage redesign with responsive layout and SEO optimization, March 2025"

Impact: Tax authorities may reject vague descriptions during audits.

Wrong VAT Rates

Wrong: Applying 10% VAT to software development (should be 21%) Right: Verify VAT rate for each service/product category

Impact: Incorrect VAT reporting, potential fines and corrections.

Inconsistent Invoice Numbering

Wrong: Skipping numbers, reusing numbers, non-chronological dates Right: Strict sequential numbering with aligned dates

Impact: Red flags during audits, potential fines for non-compliance.

Missing Service Dates

Wrong: Only showing issue date when services were delivered earlier Right: Include both issue date and service delivery date if different

Impact: VAT reporting period confusion, audit questions.

Verifactu Compliance (2025-2026)

Starting in 2025-2026, Spain will implement Verifactu e-invoicing requirements:

New Requirements

• QR codes on all invoices (linking to tax authority records)
• Digital signatures for authentication
• Real-time reporting to tax authorities
• Software certification (Factumo will be certified)
• Enhanced record keeping with audit trails

Timeline

• 2025: Gradual rollout (voluntary for most businesses)
• 2026: Mandatory for all businesses
• Transition period: Check official government announcements

Factumo is preparing for full Verifactu compliance. See our Verifactu Guide for details.

Why Compliance Matters

Beyond avoiding fines, compliant invoicing offers real benefits:

Professional Credibility

• Clients trust you know Spanish regulations
• Large companies require proper documentation
• Government entities won't work with non-compliant suppliers

Smooth Client Relationships

• Correct invoices can be processed immediately
• Clients can claim VAT deductions without issues
• Reduces payment delays and disputes

Audit Preparedness

• Tax audits become routine instead of stressful
• Clear records make audits faster
• No unexpected fines or corrections

Financial Clarity

• Accurate VAT reporting
• Clean revenue tracking
• Better business decision-making

How Factumo Ensures Compliance

Factumo is built specifically for Spanish invoicing compliance:

Automatic Field Validation: Every mandatory field required before finalizing Sequential Numbering: Automatic, gap-free invoice numbering VAT Calculation: Correct VAT rates and calculations Legal Templates: Invoice layouts meet all Spanish requirements 7-Year Storage: Automatic cloud backup exceeding retention requirements Audit Trail: Complete history of all changes and actions Verifactu Ready: Preparing for 2025-2026 requirements

Next Steps

• Creating Invoices - Put compliance into practice
• Managing Invoices - Track and maintain invoice records
• Credit Notes - Handle corrections compliantly
• Verifactu - Prepare for upcoming regulations

Questions about Spanish invoicing compliance? Contact support at support@factumo.com or consult your tax advisor for specific situations.