Every Spanish invoice must contain a defined set of fields under Real Decreto 1619/2012. Missing any of them makes the invoice legally invalid and can prevent the recipient from deducting VAT. This guide covers the mandatory fields for full and simplified invoices, how to handle VAT, IRPF, exemptions, and reverse charge, and what Verifactu adds without changing the core content rules.
A full invoice (factura completa) is required for all B2B transactions, for B2C sales above the simplified invoice threshold, and whenever the recipient needs to deduct input VAT.
Mandatory fields on every full invoice:
Not mandatory but recommended: payment method, IBAN, due date, purchase order number, and delivery reference.
A simplified invoice (factura simplificada) is permitted for most B2C sales below the threshold and for certain retail, transport, and hospitality activities. It requires fewer fields.
Mandatory fields on a simplified invoice:
When the customer needs to deduct VAT: add the customer’s NIF and address and show the VAT amount separately. Without these additions, the customer cannot deduct.
Every invoice, whether paper or electronic, has five standard blocks.
Header: the word “Factura” to distinguish it from a proforma, the invoice number and series, the issue date, and full supplier details.
Customer block: name or company name and address. NIF or VAT ID where the law requires it or where the customer requests it for VAT deduction.
Body: a clear description of each line item, quantities, unit prices excluding tax, discounts, and the tax base grouped by VAT rate.
Totals: VAT per rate and total VAT amount. IRPF retention as a negative line when applicable. Grand total payable.
Legal mentions: exemption references (for example, LIVA article 20), reverse charge wording, or special regime references.
The footer is optional: payment method, bank IBAN, due date, purchase order number, delivery notes, and commercial terms may be added but are not required for validity.
For a full how-to on creating invoices as an autónomo, see how to make a self-employed invoice.
Summary of steps:
Example: professional service invoice: Base €500. VAT 21% = €105. IRPF 15% = -€75. Total payable = €530.
Handwritten invoices are legally valid if they include all mandatory fields and follow correct numbering. The same rules apply as for digital invoices.
The VAT treatment of a transaction determines which fields appear and what wording to add.
Standard VAT: show the tax base, the applicable rate (21%, 10%, or 4%), and the VAT amount per rate.
Exempt operations: do not charge VAT. Add the exemption reference and the LIVA article that applies (for example, article 20 for healthcare, education, or certain financial services).
Non-subject operations: add the legal reference (for example, LIVA article 7 or 8) when relevant.
Intra-EU supply of goods and exports: do not charge VAT. Add the legal reference. Ensure the customer’s EU VAT number appears on the invoice and that transport or export evidence is kept.
Reverse charge (inversión del sujeto pasivo): do not charge VAT. Add the wording “Inversión del sujeto pasivo” and the applicable legal reference. The customer self-accounts for VAT.
Recargo de equivalencia: if you supply goods to retailers under this regime, show the standard VAT rate plus the recargo rate and the corresponding amounts as separate lines.
IRPF retention applies when a registered professional (autónomo) invoices other Spanish businesses or professionals for services. It does not apply to B2C invoices or to invoices issued to clients outside Spain.
IRPF appears as a negative line on the invoice, reducing the total payable. The client withholds the amount and pays it to Hacienda via modelo 111. The withheld amount counts as a prepayment against the autónomo’s annual IRPF declaration.
Show the retention rate, the base it applies to, and the retention amount as a separate line item. This is mandatory for the client to correctly account for the withholding.
When selling to private consumers, a simplified invoice is usually sufficient within these limits:
On a B2C simplified invoice, you do not need the consumer’s NIF or address unless they ask for deduction or the law requires it. Show the VAT rate and total consideration.
If the consumer requests a full invoice (for example, for employer reimbursement), include their full name and address. Add the NIF only if requested or legally required.
For intra-EU distance sales, exports, or special regimes, issue a full invoice and apply the correct VAT rule.
If the customer is a business or professional, treat the transaction as B2B regardless of the amount. Issue a full invoice, follow the NIF rules, and apply IRPF where applicable.
You must mark an invoice as “paid.” False. A paid stamp or note is not a mandatory invoice field. It helps with collections but has no legal effect on invoice validity.
Including the payment method is mandatory. False. Recommended for collections but not required for the invoice to be legally valid.
A proforma invoice counts as a tax invoice. False. A proforma has no tax effect. Issue the actual invoice at delivery or when an advance is made.
Electronic invoices require extra data fields. The core legal content is the same as for paper invoices. Future B2B e-invoice rules under the Crea y Crece law will require status messages exchanged between systems, but those are transmission requirements, not additional content fields on the invoice itself.
You can always deduct VAT from a simplified invoice. False. Deduction requires the customer’s NIF and address and the VAT amount broken out separately. A simplified invoice without these additions does not support deduction.
Verifactu (Royal Decree 1007/2023) sets requirements for invoicing software. It does not change the mandatory VAT content fields from Real Decreto 1619/2012.
What Verifactu adds to the invoice face:
Systems operating in non-transmission mode (signed local records) add the QR but not the Verifactu legend.
The deadline for all businesses and autónomos using invoicing software to comply with Verifactu is 1 July 2027. After that date, using non-certified software can result in fines of up to €50,000 per year.
Territorial note: Basque Country and Navarra use TicketBAI rather than Verifactu. The rest of Spain uses Verifactu.
For the full detail on the software obligation, see the Verifactu guide.
renn is a gestoría with invoicing built for autónomos registered. The invoicing tool applies the correct VAT rate, IRPF retention, and legal mentions automatically, maintains correlative numbering series, and runs on a Verifactu-compliant certified system. For a full comparison of invoicing tools, see billing software for small businesses.
