In Spain, businesses must issue and deliver an invoice or a simplified invoice for most transactions. This guide shows exactly what to do if a supplier refuses, with the law you can cite and the steps to follow. Without an invoice you cannot deduct VAT (the sales tax) or the expense, and you are exposed in an AEAT audit (AEAT is the Spanish Tax Agency). Here is the route to get a valid document in your hands.
Quick FAQ
Do I have the right to ask for an invoice? Yes. If you are a business or professional, you must receive a full invoice. As a consumer, you have a right to proof of purchase and can ask for a full invoice when you need it.
From how much is it mandatory to issue an invoice? There is no minimum in B2B. The thresholds only decide if a simplified invoice is allowed.
When is an invoice not mandatory? Only in specific cases listed in the regulation. But if the buyer is a business or asks for it to use a tax right, the seller must invoice.
Can they force me to pay without an invoice? No. Ask for at least a simplified invoice on the spot. For B2B, insist on a full invoice.
Is not delivering an invoice a crime? Normally it is an administrative tax infringement with fines, not a crime. It becomes criminal only with large tax fraud.
What to do if they don’t give me an invoice in Spain
Suppliers must issue and deliver an invoice. Refusing is a tax infringement with sanctions. The duty to issue and to send the invoice comes from the Spanish invoicing regulation. (Learn more about Electronic invoice regulation in Spain.)
- Ask again in writing. Send an email or support form. Politely cite the invoicing regulation, article 2 (duty to issue) and article 11 (deadline to issue and deliver).
- Set a clear deadline. Give 5 working days for the invoice and state that you will formalize the request if they do not comply.
- Send a burofax or certified letter. A burofax is a postal service that proves what you sent and when you sent it. Keep this proof for AEAT and for a future claim.
- If no response, file an AEAT complaint. Use the complaint for invoices or tickets not declared. Attach your proof.
- For persistent refusal on B2B purchases, file an economic-administrative claim. Use article 24 of the invoicing regulation to ask the TEA (the tax appeals board) to order the supplier to issue the invoice.
Self-billing note. Self-billing means you issue the invoice in the supplier’s name. It only works if you had a prior written agreement allowing it. Without that agreement, use the TEA route. In some cases, after a favorable TEA decision, you can issue in the supplier’s name following the order.
From how much is it mandatory to issue an invoice?
There is no minimum amount in B2B. If the buyer is a business, you must invoice. The thresholds do not decide whether to invoice, only the type of document.
- Full invoice is the default when the recipient is a business. It is also required when the buyer asks for it to use a tax right.
- Simplified invoice (a smaller invoice with fewer fields) is allowed up to 400 euros VAT included in general cases. It is also allowed up to 3,000 euros for specific retail and hospitality activities like bars, taxis, hairdressers, and parking.
- In B2B, do not rely on a till receipt. Issue a full invoice regardless of the amount.
When is it NOT mandatory to issue an invoice?
There are a few narrow exceptions, but many disappear if the buyer is a business. The regulation lists exceptions such as:
- Some VAT-exempt operations under the VAT law. Some carve-outs still require an invoice.
- Activities under the simplified VAT regime, except for sales of fixed assets, which do need an invoice.
- Operations under the agriculture, livestock, and fishing special regime.
- Cases authorized by AEAT to avoid disruption.
Important warning. Even when an exception applies, if the recipient is a business or a legal person (a company or association), or the buyer asks to use a tax right, a proper invoice is required.
Can they force me to pay without an invoice?
No. You are entitled to proof of purchase. For small B2C buys, a simplified invoice is enough. You can still request a full invoice if you need it for guarantees or deductions.
Practical impact. Without an invoice you cannot deduct VAT and you weaken your audit defense. Suppliers also struggle to enforce side terms without proper documents.
Bottom line. Ask for at least a simplified invoice on the spot. In B2B, insist on a full invoice.
Not delivering an invoice: fine or crime?
Refusal is usually a tax infringement, not a crime. Typical fines are:
- 2 percent of the operations not invoiced. If the amount is unknown, 300 euros per operation.
- If the breach is serious or repeated, the penalty can increase.
- False or forged invoices can carry a 75 percent penalty.
Criminal threshold. It becomes a crime only when total tax fraud exceeds 120,000 euros. Mere refusal without that level of fraud is not a crime.
Obligation to issue an invoice to individuals
Invoice is mandatory in clear cases, even with consumers. You must issue an invoice when:
- The buyer is a business or professional.
- The buyer is a legal person (a company or association), even if not a business.
- There are intra-EU supplies, exports, or certain installations.
- The buyer asks for an invoice to use a tax right.
Otherwise, common retail may use simplified invoices within their limits. Consumers still have the right to proof for guarantees and claims.
Obligation to provide or deliver the invoice to the customer and deadline
Delivery is part of the duty. Follow the day-16 rule in B2B. You must send the invoice when you issue it, or no later than day 16 of the month after VAT accrual. VAT accrual means when the sale happens or the service is completed (usually the delivery date). Recap invoices (a single invoice grouping several sales in the same month to the same buyer) share the same deadline.
- In intra-EU dispatches of goods, use day 16 of the month after the dispatch starts.
Billing obligation in Spain: the legal base you can cite
Use short legal mentions in your emails and letters. The key points you can cite are:
- Article 2 - duty to issue invoices.
- Article 3 - exceptions.
- Articles 4 and 7 - simplified invoice rules.
- Article 11 - deadline to issue and deliver.
- Article 13 - recap invoices.
- Article 17 - sending the invoice to the customer.
- Article 24 - disputes about issuing, correcting, or delivering invoices.
For sanctions, cite the relevant article in the General Tax Law on invoicing infringements. For public entities, remember e-invoicing via FACe (the public sector e-invoice portal).
Step-by-step: how to reclaim an invoice
A simple, proven flow you can follow today. Keep copies of every message and receipt.
Phase 1 - Friendly reminder by email
Subject: Request for invoice - [your company] - [date]
Hello,
Please issue and deliver the invoice for the purchase on [date], amount [amount]. The regulation requires the issue and delivery of invoices. Article 2 sets the duty to issue. Article 11 sets the deadline to issue and send. Please send it within 5 business days.
Thanks,
[your name]
Phase 2 - Formal notice by burofax or certified letter
Send a short letter with the same request. Add the legal cites. Keep the delivery proof.
Phase 3 - AEAT complaint
File a complaint for undeclared invoices or tickets. Attach your proof: contract or order, proof of payment, and the burofax.
Phase 4 - Economic-administrative claim (TEA)
Open a claim under article 24 of the invoicing regulation. Ask the TEA (tax appeals board) to order the supplier to issue the invoice in a set term. Attach all evidence.
Advanced B2B option. If the supplier still refuses after a favorable TEA decision, tell the TEA and AEAT. Then issue the invoice in the supplier’s name as allowed in the decision. Send a copy to the supplier.
When simplified invoices are enough, and when to demand a full invoice
Use simplified invoices for small retail, but know their limits.
- Allowed up to 400 euros in general cases.
- Allowed up to 3,000 euros in listed activities such as bars, taxis, parking, and hairdressers.
- They must show the seller’s data, date, description, VAT rate, and total.
Demand a full invoice when you are a business, need to deduct VAT, exceed the simplified limits, have cross-border cases, or need the buyer’s full details on the document.
Sanctions suppliers risk for not invoicing
Money talks, so remind them what is at stake.
- No issuance or conservation. 2 percent of the affected operations, or 300 euros per operation if amounts are unknown. Can increase for serious or repeated breaches.
- False or forged invoices. 75 percent penalty.
Example. If 10,000 euros go without invoices, the base penalty is 200 euros. If the breach is considered serious or repeated, the penalty can rise.
Bottom line
Do not accept payment without an invoice. Document everything, formalize your request, and escalate if needed. Use the day-16 rule in B2B to keep timing clean. If you need a compliant way to issue and track invoices, try renn’s free plan - automated bookkeeping and invoicing, Gmail and WhatsApp receipt capture, Verifactu-aligned invoicing, real-time P&L, and filings reviewed by accountants to help you save on taxes.
