What a Spanish invoice must include
Spain's invoicing regulation (Real Decreto 1619/2012) requires a full invoice (factura completa) to show:
- The invoice number and series, if you use one, in sequential order (see how to number invoices)
- The date of issue, and the date of the transaction if different
- Your full name or company name, NIF and address
- The customer's name, address and NIF (required for business customers)
- A description of the goods or services and the unit price
- The taxable base, the IVA rate and the IVA amount (cuota), shown separately
- Where relevant, the legal reason for an exemption, or the words "Inversión del sujeto pasivo" for reverse charge
Invoices to business customers must be issued before the 16th day of the month after the transaction.
Spanish VAT (IVA) rates
| Rate | IVA | Typical examples |
|---|---|---|
| General | 21% | Most goods and services, including professional and IT services |
| Reduced | 10% | Restaurants and hotels, passenger transport, some food |
| Super-reduced | 4% | Bread, milk, fruit and vegetables, books, medicines |
The Canary Islands use IGIC instead of IVA (7% general rate), and Ceuta and Melilla use IPSI.
NIF and VAT numbers
- Individuals: DNI of 8 digits plus a letter (12345678Z). Foreign residents use an NIE such as X1234567L.
- Companies: a letter, 7 digits and a check character (B12345678), formerly called CIF.
- EU VAT number: ES plus the NIF (ESB12345678), valid for intra-EU trade once you are listed in the ROI register.
Factura simplificada
A simplified invoice is allowed up to €400 including IVA, or up to €3,000 for certain activities such as retail, restaurants, hairdressing and passenger transport. It only needs the number, date, your NIF and name, a description, the IVA rate and the total. If a business customer asks, you must add their NIF and address.
IRPF withholding for autónomos
A self-employed professional (autónomo) who invoices a Spanish business or another professional usually deducts IRPF (income tax) from the invoice. The client pays it to the tax agency for you.
- 15% is the general professional rate.
- 7% applies in the year you start your activity and the two years after.
- No withholding applies to invoices for private consumers, for clients abroad, or for many trades taxed under the módulos system.
IRPF is calculated on the taxable base, not on the total with IVA.
Verifactu and e-invoicing: is a PDF still valid?
Yes, at the time of writing a PDF factura is still valid in Spain, but two reforms are coming:
- Verifactu (RD 1007/2023) will require billing software to produce tamper-proof records with a QR code. The legal dates were 1 January 2027 for companies and 1 July 2027 for other businesses, but in October 2026 the Ministry of Finance announced a further delay to October 2028. Check the Agencia Tributaria for the final rule, including whether general-purpose tools are covered.
- B2B e-invoicing (Crea y Crece law, Real Decreto 238/2026): after the ministerial order of October 2026, companies with turnover above €8 million are expected to need structured e-invoices from about October 2027, and all other businesses from about October 2028. From then on, an emailed PDF will no longer be a valid B2B invoice.
Worked example
An autónomo developer bills a Spanish company for 40 hours at €45 (€1,800), an SEO audit at €600 and 2 months of maintenance at €120 (€240):
- Taxable base: €2,640.00
- IVA at 21%: +€554.40
- IRPF at 15%: −€396.00
- Amount payable: €2,798.40
At the 7% new-business rate, the IRPF is €184.80 and the amount payable is €3,009.60. Check figures with the VAT calculator.
Common mistakes
- Working out IRPF on the total with IVA instead of the base
- Applying IRPF to consumers or foreign clients
- Using a simplified invoice above the threshold
- Correcting a sent invoice instead of issuing a factura rectificativa (credit note)
How to use this Spanish invoice template
- Open the invoice generator or browse the invoice templates.
- Enter your name, address and NIF in the Tax ID field, and the client's NIF in theirs.
- Add line items. IVA defaults to 21%.
- The generator has one tax line, so state the IRPF amount and the net amount payable in the notes, as in the sample.
- Under Customize, set the document language to Spanish so it prints as "Factura", then download the PDF.
This page is general information, not tax advice. Check the Agencia Tributaria or ask a gestor about your case.
Frequently asked questions
Is a PDF invoice valid in Spain?
Yes, for now. B2B e-invoicing is expected from about October 2027 for companies above €8 million turnover and about October 2028 for everyone else, and Verifactu billing-software rules have been announced for October 2028.
When do I apply 7% instead of 15% IRPF?
In the year you start your professional activity and the two years after it, as long as you had no professional activity in the previous year. Tell your client so they withhold the right amount.
Do I add IRPF to invoices for private customers?
No. IRPF withholding only applies when the client is a business or professional in Spain.
What is the factura simplificada limit?
€400 including IVA in general, or €3,000 for certain activities such as retail, restaurants and passenger transport.
What is the difference between NIF and CIF?
They are now the same thing. NIF is the official term for every tax ID; CIF was the old name for company numbers.
