Handwritten invoices are still allowed in Spain today. Most freelancers and small businesses now use invoicing software, but you can still issue a manual invoice if it includes every legal field. This guide explains when a handwritten invoice is valid, what information it must include, when it stops being accepted, and how the new Verifactu rules will change things in 2026.

Everything is written in simple language so any autónomo can follow it.

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Quick Q&A

Is it legal to issue an invoice by hand in Spain?
Yes. A handwritten invoice is valid if it contains all the information the Tax Agency requires.

Do handwritten invoices work for business clients?
Yes, unless the client requires an electronic invoice or belongs to a group that must receive e-invoices.

Do you need any special permission?
No. You only need to follow the standard invoice rules and keep the invoice filed.

Will handwritten invoices be banned?
Not banned, but Spain is moving to digital traceability. Verifactu, the new invoicing rule, pushes freelancers toward approved software starting in 2026.

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When a handwritten invoice is still valid in Spain

You can issue a handwritten invoice today as long as it contains all mandatory fields. There is no rule that forces most freelancers to use electronic invoicing yet.

Handwritten invoices are still common for:

• Small or occasional B2C activity
• Freelancers who work mainly with private clients
• Activities with very low invoice volume

Handwritten invoices are not accepted when:

• Invoicing public administrations, which require electronic invoicing through the FACe system
• Working with large companies that use mandatory e-invoicing
• A business client needs a proper electronic invoice to deduct the expense

Spain has already approved new rules for invoicing software. Verifactu, the new anti-fraud invoicing standard, does not ban handwritten invoices but makes software the default option from 2026.

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How to write a handwritten invoice (simple, all-in-one explanation)

To issue a valid handwritten invoice, include all of the following in clear order:

1. Your details – full name or business name, NIF, and tax address.
2. Client details – name, address, and NIF if the client is a business.
3. Invoice number – sequential, without gaps.
4. Invoice date – the day you issue the invoice.
5. Description – what you sold, quantity, and price.
6. Amounts
   • Base amount (price before taxes)
   • VAT rate and VAT amount
   • IRPF retention if required
   • Final total
7. Record-keeping – give the original to the client and keep a scanned or photocopied version.

If the invoice amount is above 400 euros (or 3,000 euros in some retail/hospitality cases), it must include all full invoice details. This handwritten method still works today, but it will not be enough once Verifactu becomes mandatory in 2026. Under Verifactu, invoices must be created through approved software that controls numbering and prevents manual edits.

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When a handwritten invoice is not enough

Paper invoices won’t work in these cases:

• Public administrations – electronic invoice required
• Large companies or groups with mandatory e-invoicing
• Clients who require a digital invoice for deductions
• When your invoicing system must follow Verifactu rules

Manual invoices also make it harder for clients to validate and deduct expenses, and errors are more common.

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Practical tips and common mistakes

• Keep numbering in strict order. Gaps or mistakes can trigger questions from the Tax Agency.
• Store everything. Scan every paper invoice and keep the copy saved.
• Check VAT and IRPF rules for your activity.
• Make sure the client’s NIF is correct for B2B work.
• Use clear handwriting. The invoice must be easy to read.

Handwritten invoices are valid today, but software will soon be the safer option.

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Future outlook: what freelancers should prepare for

Spain is moving toward full digital invoicing. Verifactu is the new invoicing rule that will require software to guarantee traceability and prevent changes that cannot be detected. Handwritten invoices remain legal now, but they will become impractical as more clients ask for digital formats and as the Verifactu requirement applies from 2026.

Using invoicing software helps you:

• Avoid numbering mistakes
• Reduce tax errors
• Prepare for Verifactu automatically

Tools like renn already issue invoices that follow the new regulation and will support Verifactu without you needing to learn any technical details .

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Bottom line

You can still issue an invoice by hand in Spain if you include all required fields and keep good records. But digital invoicing is becoming the standard, clients often prefer it, and the 2026 Verifactu rules will make software almost unavoidable. If you still use handwritten invoices, keep them compliant and start preparing for the shift to digital.