Every business and professional in Spain is legally obliged to issue an invoice when asked. As a buyer, you have the right to request a full invoice for any purchase, and you need one to deduct VAT on business expenses. This guide explains your rights, how to ask, what to do if a supplier refuses, and how to exchange a simplified invoice for a full one. Last verified: May 2026.
RD 1619/2012 (the Invoicing Regulation) and Ley 37/1992 (the VAT Law) establish two key rights:
For business-to-business (B2B) transactions, full invoices are always required unless the supplier qualifies for a specific exemption, such as very small retail amounts where simplified invoices are permitted.
Use this template when contacting a supplier to request a full invoice or to exchange a simplified one:
Subject: Request for full invoice — [your order/purchase reference]
Hello,
I purchased [product or service] on [date] for [amount]. I attach proof of payment.
Please issue a full invoice (factura completa) in my name with the following details:
If a simplified invoice or ticket has already been issued for this transaction, please exchange it for a full invoice (canje a factura completa).
Thank you.
A canje is the process of replacing a simplified invoice (ticket) with a full invoice. It is not a rectifying invoice and it does not change the amounts. It simply adds your NIF and full details to a document that was originally issued without them.
How to ask for it: contact the supplier with your NIF, name, and address, and reference the original simplified invoice by date and amount. Use the email template above.
Time limit: the right to request a canje is linked to your VAT deduction right. AEAT’s general limitation period is four years, but in practice the sooner you ask the easier it is for the supplier to locate the original transaction.
What the supplier issues: a full invoice with all mandatory fields (your NIF, address, description, taxable base, VAT rate and amount, total). They should mark it as issued in substitution of the original simplified invoice and reference its date.
If any of these are wrong, request a rectifying invoice (factura rectificativa) immediately. Do not try to correct the document yourself.
Refusing to issue an invoice is an administrative infraction under the Ley General Tributaria. Your options:
Restaurant or hotel. You received a simplified ticket. Call or email them the same day. Most hospitality businesses issue full invoices on request with no friction. Waiting weeks makes the canje harder to process.
Online purchase. Most e-commerce platforms have a “request invoice” button in the account portal. Log in, find the order, and download or request the full invoice with your NIF. If it is not available, contact customer service with the order number and your tax details.
Freelancer or professional service. If the professional issued a simplified invoice, send the email template above. They should reissue as a full invoice. If IRPF was not applied and it should have been, ask them to issue a corrected version before you pay.
Foreign (EU) supplier. Ask for an invoice showing your NIF-IVA (e.g. ES12345678A). For services subject to reverse charge, the invoice should show the reverse charge note and your VAT number rather than Spanish VAT.
Can I pay in cash and still get a valid invoice?
Payments over €1,000 in cash between business parties are prohibited under Ley 7/2012. Even below that threshold, cash payments are harder to defend in an audit because there is no bank trace. Pay by card or transfer and keep the full invoice.
When can a supplier issue a simplified invoice instead of a full one?
Only for certain activities (retail, hospitality, transport) and amounts under €400 in general cases, or €3,000 in permitted activities. For B2B transactions, a full invoice is always required if the buyer requests one. If you are buying for your business, insist.
Does requesting a full invoice change the supplier’s tax position?
No. The transaction already happened and the tax obligation arose at the point of supply. Issuing a full invoice instead of a simplified one does not change the supplier’s VAT or IRPF liability.
What is the difference between a canje and a rectifying invoice?
A canje replaces a simplified invoice with a full one showing the buyer’s details. Amounts do not change. A rectifying invoice (factura rectificativa) corrects an error in a full invoice that has already been issued, such as a wrong amount, wrong NIF, or wrong VAT rate. Both require the supplier to issue a new document; you cannot edit the original.
You are entitled to a full invoice for every business purchase. Ask for it at the time of the transaction, or use the email template above to request a canje if a simplified invoice was issued. Check the NIF, description, VAT, and totals before filing. If the supplier refuses, escalate to AEAT in writing.
For issuing your own invoices correctly every time, renn invoicing handles VAT, IRPF, numbering, and Verifactu readiness automatically.
