nokfiHow to issue a valid invoice in Spain
An invoice missing a detail can stop your client from deducting the VAT, and it can be fined. These are the mandatory details.
Updated October 2026
Mandatory details on a full invoice
- Number and, if you use several, series. Numbers must be consecutive.
- Issue date (and the transaction date, if different).
- Name, tax ID (NIF/NIE) and address of both issuer and client.
- Description of the goods or services.
- Net amount, VAT rate and VAT amount.
- Income tax withholding, if any, and the total.
- If no VAT applies, the reason (exemption or reverse charge).
Simplified invoice
It replaces the till receipt for amounts up to €400 including VAT (€3,000 in retail, hospitality and some other sectors). It has fewer details: number, date, your NIF, the VAT rate applied or “VAT included”, and the total.
How to correct an invoice
An issued invoice is never deleted or edited: you issue a corrective invoice (factura rectificativa), with its own series, stating which invoice it corrects and why.
What is coming: VERI*FACTU and e-invoicing
From 2027, invoicing software will have to create a record of each invoice and print a QR code the tax office can verify. Later, invoices between businesses will have to be electronic.
Estimate for the general regime (mainland Spain and the Balearic Islands). It does not replace professional advice.
Frequently asked questions
Can I make invoices in Word or Excel?
Today, yes. From 2027 (companies) and July 2027 (everyone else), any invoicing software you use must comply with VERI*FACTU.
Which numbering should I use?
Consecutive, with no gaps. You can use different series (for example, one per year or one for corrective invoices).
How soon must I issue an invoice?
If the client is a business or freelancer, before the 16th of the month after the transaction. For private individuals, at the time of the sale.