A legally valid autónomo invoice requires specific fields, the correct tax treatment, and a sequential numbering system. Get any of these wrong and Hacienda can issue a penalty. This guide covers every mandatory element, how to apply VAT and IRPF correctly, what changes when billing abroad, and what the Verifactu rule means for the software you use from July 2027.
An invoice is legally valid when it contains all the mandatory fields set out in Real Decreto 1619/2012, the regulation that governs invoicing obligations for businesses and self-employed professionals registered for tax.
Being registered as an autónomo with both Hacienda and Social Security is a prerequisite. You cannot issue a legal invoice without a tax ID (NIF) and an active economic activity registration (alta en el censo de empresarios, profesionales y retenedores, model 036 or 037).
Every service or product sale must be invoiced. There are no exceptions for friends, small amounts, or informal arrangements if the buyer is a business or professional.
Every autónomo invoice must include:
Optional but recommended: payment method, payment deadline, and bank account details.
Invoice numbers must be sequential and unbroken within each numbering series. You can maintain more than one series (for example, one for domestic clients and one for foreign clients), but within each series the numbers must run in order.
Gaps in the numbering sequence attract scrutiny from Hacienda during audits. If you cancel an invoice, issue a rectifying invoice (factura rectificativa) rather than deleting or skipping the number.
Most invoicing software handles this automatically. If you use a spreadsheet or word processor, track the sequence manually and never reuse a number.
The standard VAT (IVA) rate is 21%. Reduced rates apply to specific sectors:
Most freelance services fall under 21%. If you are unsure which rate applies to your activity, the AEAT website has a searchable VAT rate guide.
Some activities are VAT-exempt by law (for example, medical consultations, certain educational services, and financial intermediation). If your activity is exempt, you do not charge VAT and do not need to file quarterly VAT returns (modelo 303). Confirm your exemption status with a gestor before assuming it applies.
IRPF (personal income tax withholding) applies when invoicing Spanish businesses or professionals. It does not apply when invoicing private consumers or clients based outside Spain.
The standard IRPF rate for autónomos is 15%. During the first three calendar years of registered activity, a reduced rate of 7% applies.
IRPF appears on the invoice as a deduction. If your subtotal is €1,000 and you apply 21% VAT and 15% IRPF:
The client withholds the €150 IRPF and pays it directly to Hacienda on your behalf via modelo 111. You receive €1,060, not the full €1,210.
IRPF withholding is not a loss. It is a prepayment of your annual income tax. The amounts withheld are credited against your annual IRPF declaration (renta).
EU business clients (B2B): VAT is 0% under the reverse charge mechanism. The client accounts for VAT in their own country. To apply the reverse charge correctly:
Clients outside the EU: VAT is 0% as an export of services under article 69 of the Spanish VAT Law. Add a note such as: “Exportación de servicios, exento de IVA según artículo 69 de la Ley del IVA.”
IRPF does not apply to any invoice issued to a client based outside Spain, whether in the EU or elsewhere.
EU or non-EU private consumers (B2C): The rules depend on your activity type. For most digital services, VAT must be charged at the rate of the consumer’s country under the OSS (One Stop Shop) regime. This is a separate compliance area; consult a gestor if you bill European consumers regularly.
A simplified invoice (factura simplificada) is a reduced-format document permitted for retail sales, hospitality, and transport where the total amount does not exceed €400 including VAT, or €3,000 for certain sectors. It does not need to include the client’s full identification details.
Simplified invoices cannot be used for B2B sales where the client needs to deduct input VAT, or for intra-EU transactions.
From 1 July 2027, any invoicing software used by a Spanish business or autónomo must be a certified invoicing system (SIF) compliant with the Verifactu standard (Royal Decree 1007/2023).
A Verifactu-compliant system must:
The optional part of Verifactu is real-time transmission of invoice records to the AEAT. The integrity controls and QR code are mandatory for all users of invoicing software.
Word documents and standard Excel spreadsheets will not meet the Verifactu standard after the deadline. Using non-compliant software after 1 July 2027 can result in fines of up to €50,000 per year.
For the full detail on the Verifactu obligation, see the Verifactu guide.
renn is a gestoría that handles autónomo registration, quarterly tax filings, and compliant invoicing. The invoicing tool generates correctly structured invoices with the right VAT and IRPF treatment, runs on a Verifactu-compliant certified system, and stores all records automatically. For more on the full invoicing framework for autónomos, see autónomo invoicing. If you are not yet registered, renn handles autónomo registration online.
