Data to make an invoice in Spain

This guide explains all data to make an invoice in Spain, the legal minimums, and how to fill it out correctly, including handwritten invoices. You will get quick checklists for full vs simplified invoices, what changes for individuals vs businesses, and how VAT, IRPF retention, exemptions, and reverse charge affect the required fields. We also bust myths like whether you must mark paid or include a payment method, and highlight 2025 facts around Verifactu and QR without jargon.

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Quick Q&A

What data must an invoice include in Spain? A number and series, dates, supplier and customer details, description, tax base, VAT by rate, and legal mentions if needed.

Do I need to add paid or a payment method? No. These are optional notes. They help collections but are not mandatory contents.

When can I issue a simplified invoice? For most B2C sales up to 400 euros VAT-included, or up to 3,000 euros in specific retail and transport cases.

When must I add IRPF retention? When you are a professional billing B2B services. The usual rate is 15 percent, or 7 percent in the first years of activity.

Does Verifactu change invoice contents? No. Verifactu sets software rules and QR, not the VAT content. The legal fields stay the same.

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Data to make an invoice: Checklist

Start here: Copy this checklist to avoid mistakes.

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Full invoice - Mandatory fields

• Invoice number and, if used, series. Keep series logically separated for rectificative, self-billed, or enforcement cases.
• Issue date. Add operation date if it differs or if there is an advance.
• Supplier data: legal name or full name, NIF or VAT ID, and address.
• Customer data: legal name or full name, address. NIF or VAT ID is mandatory only in specific cases such as intra-EU exempt supply, reverse charge, or when the sale is taxable in Spain and the supplier is established here.
• Description of goods or services. Unit price without tax. Discounts not included in unit price.
• VAT rate or rates and VAT amount per rate, shown separately. Tax base.
• Legal mentions when applicable: exemption with reference, reverse charge, or special schemes such as travel agencies or second-hand goods.
• For new means of transport, add the first use date and mileage or hours if relevant.

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Simplified invoice: Required fields

• Number and series. Issue date. Add operation date if different.
• Supplier name and NIF.
• Identification of goods or services.
• VAT rate. You may add the phrase VAT included. Show the total consideration.
• If the invoice is rectificative, reference the corrected invoice.
• Extra when the customer needs VAT deduction or is a business requesting it: add customer NIF and address and show VAT amount broken out. Without this, they cannot deduct.

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Immediate note

• Payment method and a paid stamp are not mandatory contents of an invoice. They are good practice only.

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Elements and parts of an invoice

An invoice has five blocks: header, customer, body, totals, and legal mentions. These must appear no matter the format, paper or electronic.

Header

• The word Invoice to distinguish it from a proforma. Number and series. Issue date. Supplier details.

Customer block

• Name or company. Address. NIF or VAT ID only where the law requires it or when the customer requests it for VAT deduction.

Body

• Clear description of each line. Quantities. Unit prices. Discounts. Tax base per VAT rate.

Totals

• VAT per rate and total VAT. Other taxes or charges. IRPF retention lines when applicable to professional services. Grand total.

Legal mentions

• Exemptions such as LIVA article 20. Reverse charge wording. Special regimes.

Footer or notes

• Optional: payment method, bank IBAN, due date, purchase order number, delivery notes, or commercial terms.

Numbering and series

• Each series must be correlative and separate for third-party or self-billing and for rectificative invoices.

Format

• Paper or electronic are both allowed. Authenticity, integrity, and legibility must be ensured in either case.

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How to fill out an invoice, step by step

Follow these steps in order so totals reconcile and legal mentions are present. For a step-by-step guide, see how to make an invoice.

1. Choose series and number for the tax year. Keep sequences without gaps.
2. Enter the issue date and, if different, the operation date such as last month’s delivery.
3. Fill the supplier block: legal name, NIF, address. Optional: email or phone.
4. Fill the customer block: name or company and address. Add NIF where the law requires it or when they request deduction.
5. Describe the lines: quantity, unit price without VAT, and discounts. Group by VAT rate if mixed.
6. Compute the tax base per rate. Then compute VAT per rate and the VAT amount. Sum into the total.
7. If you are a professional with IRPF retention, add the retention rate as a negative line between base and total. The usual rate is 15 percent, or 7 percent for a new activity in the year of start plus the two following years.
8. If the operation is VAT-exempt or reverse charge, do not charge VAT. Add the legal reference and the wording such as reverse charge.
9. Optional but recommended: payment method, IBAN, due date, purchase order, delivery reference.

Mini example - service invoice

• 10 hours x 50 euros = base 500 euros. VAT 21 percent = 105 euros. IRPF -15 percent = -75 euros. Total to pay 530 euros.

Tip

• renn can prefill your customer data, calculate VAT and IRPF, and add the right series. You can still export a PDF and send it from your email if you prefer.

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How to fill out an invoice by hand

Handwritten invoices are legal if they include all mandatory data and follow correct numbering. The same rules apply as for digital invoices.

• Use pre-numbered pads or your own numbered series. Never skip numbers. Keep copies.
• Write clearly and indelibly. Avoid thermal paper that fades. Scan or copy for preservation.
• Correct errors with a rectificative invoice, not by crossing out or overwriting the original.
• Include the operation date when different. Add legal mentions such as exempt, reverse charge, or special regimes if they apply.
• For B2B services by professionals, include IRPF retention where required.
• Keep copies and records for the statutory retention period. Paper or scanned copies must remain legible.
• If you also use a software SIF at any time, ensure series continuity between paper and software.

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Billing data: What are they and which are mandatory

Billing data means the identification and tax data needed to issue and receive invoices. Only some are mandatory depending on invoice type and case.

Always on full invoices

• Supplier name, NIF, and address. Customer name and address. Number and series. Dates. Description. VAT rate or rates and amount. Tax base. Legal mentions when applicable.

On simplified invoices

• Supplier name and NIF, issue date, item or service identification, VAT rate, and total. Add customer NIF and address and show VAT amount only when the customer needs deduction or is a business asking for it.

Customer NIF mandatory cases for full invoices

• Intra-EU exempt deliveries, reverse charge operations, operations taxable in Spain with an established supplier, and other cases listed in the regulation.

Not mandatory but useful

• IBAN, payment terms, purchase order number, contact email, and delivery note.

Authority reference

• See the official rules in the Spanish billing regulation at Agencia Tributaria - facturación.

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Data for invoice to individuals (B2C)

If you sell to consumers, you can usually issue a simplified invoice up to legal limits. For larger amounts or if they request tax details, issue a full invoice.

• Simplified allowed thresholds: up to 400 euros VAT-included in general. Up to 3,000 euros VAT-included in specific retail, transport, or hospitality activities.
• On a simplified B2C invoice you do not list the consumer’s NIF or address unless they ask for deduction. Show the VAT rate and total.
• If the consumer requests a full invoice for a subsidy or employer reimbursement, include their full name and address. NIF only if they request it or if the law requires it.
• For distance sales, intra-EU, exports, or special regimes, use a full invoice and the correct VAT rule.
• If the customer is a business or professional, treat it as B2B. Issue a full invoice, follow NIF rules, and add IRPF if you are a professional supplier.

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Tax invoice specifics: VAT, exemptions, reverse charge, IRPF

Tax treatment changes the fields you show and the wording you add to the invoice.

Standard VAT

• Show tax base, rate such as 21, 10, or 4 percent, and the VAT amount per rate.

Exempt operations

• Do not charge VAT. Add wording such as Exempt, LIVA article 20 and the subsection such as education, healthcare, finance, or certain real estate.

Non-subject operations

• Add the legal reference such as 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 and evidence of transport or export as applicable.

Reverse charge or inversión del sujeto pasivo

• Do not charge VAT. Add wording Reverse charge and the legal reference. Ensure the customer self-accounts for VAT.

Professionals’ IRPF retention for B2B services

• Normally 15 percent, or 7 percent for new activity in the year of start and the two following years. Show the retention as a negative line.

Recargo de equivalencia for retailers

• VAT plus recargo on purchases. On sales invoices to retailers, if you are their supplier, include recargo lines.

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Myths and FAQs about invoice data

Several popular beliefs are false. Here are the clarifications.

• You must put PAID on the invoice. False. Not a legal requirement. You may add a receipt stamp or a note when you collect payment.
• Including the payment method is mandatory. False. It is recommended for collections but not compulsory for validity.
• A proforma counts as an invoice. False. A proforma has no tax effect. Issue the actual invoice at delivery or advance.
• Electronic invoices need extra data. Partly. The legal content is the same. Some future B2B e-invoice rules will require status messages exchanged between systems, but that is not the content of the invoice itself.
• With simplified invoices you can always deduct VAT. False. Deduction requires customer NIF and address and the VAT amount broken out on the simplified invoice.

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2025 notes: Verifactu, QR and software

Verifactu sets how billing software must work. It does not change the mandatory invoice fields from the VAT rules.

• There are two modes: VERIFACTU, which sends records online, and NO VERIFACTU, which keeps signed records locally. Both add a QR to invoices for verification or communication.
• What changes on the invoice face: add the QR and, for VERIFACTU systems, the VeriFactu legend.
• Manual-only billers who never use billing software (SIF) are outside Verifactu. However, once the rule is in force, relying only on handwritten invoices is not the intended compliance path. If you use any SIF at any time, Verifactu applies.
• The AEAT will offer a simple e-form for small emitters who want to generate compliant invoices in VERIFACTU mode without software.

Territorial notes: Basque Country and Navarra use TicketBAI. The rest of Spain uses Verifactu.

Pick software that fits your workflow

• renn is a Spain-first platform that adds Verifactu support, IRPF options, and proper series out of the box.
• Compare choices in billing software for small businesses.

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Bottom line

Every Spanish invoice needs identification, dates, descriptions, tax base, VAT and mentions, and correct numbering. Payment details are optional. Use simplified invoices for small B2C sales within limits. Issue a full invoice whenever business customers or tax rules require it. Add IRPF retention when you are a professional billing B2B. For exempt or reverse-charge cases, omit VAT and add the legal reference. Verifactu affects software and QR, not the core invoice contents. Keep this checklist of data to make an invoice handy so every invoice is correct.