An easy invoice is a fast, correct invoice you can issue in minutes that gets you paid and complies with Spain’s rules. This guide gives you three practical routes: a one-minute template, a simple Excel method, and when to switch to invoicing software. You will learn the mandatory invoice data, how VAT and IRPF appear on invoices, the difference between full and simplified invoices, and what changes in 2026 with Verifactu and B2B e-invoicing. Everything here is Spain focused, with plain examples for freelancers and micro-SMEs.
Quick Q&A
What is an easy invoice? A correct invoice you can create quickly. It has all the legal fields and clear totals.
Do I need software to issue an invoice today? No. You can use a template or Excel. Plan your move to compliant software before 2026.
Are Excel invoices legal? Yes, if they include all mandatory data and totals. Legality is about contents and integrity, not the tool.
Do I have to show payment method or a “paid” stamp? No. They are optional. They help collections but are not required for validity.
Where are the official rules? See Spain’s invoicing regulation and the Tax Agency pages. For Verifactu timing, check the AEAT information page here.
Easy invoice: your fastest path today
The fastest legal way is to use a simple template or Excel and keep the contents correct. You can create a valid, easy invoice in minutes.
- Option A: one-minute template. Fill the blanks, export to PDF, send. Include: invoice number and series, date, supplier data, customer data, concept lines, tax base, VAT breakdown by rate, IRPF when it applies, totals, and legal notes if needed.
- Option B: quick Excel method. If you prefer a spreadsheet you control, use the layout below. Save a reusable file with your fixed data prefilled.
- Option C: online generator or invoicing app. Good if you want automatic numbering, a client list, and reminders.
Clarify two common doubts: The payment method line and a “paid” stamp are optional notes. They help you get paid faster but do not define if the invoice is valid.
For a step-by-step version of this process, see How to make an invoice in Spain.
What data must a Spanish invoice include
A full invoice has a fixed set of mandatory fields. Write them plainly and you will be compliant.
- Invoice number and, if you use it, a series. Numbers inside each series must be consecutive.
- Date of issue. Add the delivery or service date if it is different or if there was an advance payment.
- Supplier identification: name or business name, NIF, and address.
- Customer identification: name or business name. NIF when required. Address when relevant.
- Description of goods or services. Unit price before taxes and any discounts.
- Tax base, also called subtotal.
- VAT details: the VAT rate used for each line or for the whole invoice, and the VAT amount for each rate.
- No VAT charged cases: write the legal reason on the invoice, for example the exemption article or “reverse charge”.
- Special schemes, like used goods or travel agencies: add the required mention.
- IRPF withholding for professionals when it applies: show the rate and the amount withheld.
- Total to be paid. This is tax base plus VAT minus IRPF if any.
Numbering and series
Keep clean, consecutive numbering. We recommend a separate series per year and for rectifying invoices. For example: "2025-001", "2025-002". Never skip or reuse numbers. If you must change a sequence, start a new series.
Legal mentions when VAT is 0%
Say why VAT is zero or not applied. Example mentions: an exemption article from the VAT law, intra-EU supply, export, or reverse charge. Write the note next to the lines or in the footer.
Totals math explained simply
Show math anyone can check. Totals should be easy to follow:
- Line subtotal is quantity times unit price, minus any discount.
- Tax base is the sum of all line subtotals.
- VAT amount is tax base times the VAT rate used. If you use more than one rate, show each one and its VAT.
- IRPF amount, if you must withhold, is tax base times 15%, or 7% if you are a new professional and choose the reduced rate.
- Total payable is tax base plus VAT minus IRPF.
Simplified invoice vs full invoice
A simplified invoice has fewer fields and is mainly for B2C. It is fast at checkout and avoids collecting extra customer data.
When you can issue a simplified invoice:
- General rule: when the total amount, VAT included, is 400 euros or less.
- Up to 3,000 euros VAT included in specific retail and service activities to final consumers, like retail sales, hairdressing or beauty services, hospitality and catering, passenger transport, parking, discotheques, photo labs, sports facilities, tolls, and vending or ambulant sales. In these 3,000 euro cases the recipient is a consumer, not a business.
- Always allowed for a rectifying invoice.
What a simplified invoice must show at minimum: number and series, dates, supplier NIF and name, description, VAT rate and either “VAT included” or the VAT amount, and the total. Add the required mentions if a special regime or an exemption applies.
When you cannot use a simplified invoice: most B2B invoices, intra-EU supplies, or whenever your customer needs to deduct VAT. In these cases issue a full invoice.
If a customer asks for a full invoice, issue one and include their NIF and full details so they can deduct VAT if they are entitled.
VAT and IRPF on an easy invoice
Apply VAT correctly and add IRPF only when it applies. Most errors come from these two lines.
VAT basics on the invoice:
- Apply the correct VAT rate to the taxable base. Common rates are 21%, 10%, and 4%.
- If more than one rate is used, show each rate and its VAT amount.
- If the sale is VAT exempt or out of scope, write the legal reason, like an article number, export, intra-EU exemption, or the words “reverse charge”.
IRPF basics for professionals:
- IRPF withholding is only for B2B services by professionals established in Spain. Do not withhold IRPF on B2C invoices or on sales of goods.
- The general withholding rate is 15% of the taxable base.
- The reduced rate is 7% in the year you start the activity and the next two, if you meet the legal rules and you inform clients in advance. Choosing 7% is optional and affects your cash flow.
- Who pays the withheld IRPF to the Tax Agency: your client. They withhold it and pay it in their quarterly return.
Example you can copy:
- Tax base: 1,000 euros
- VAT 21%: 210 euros
- IRPF 15%: 150 euros
- Total payable: 1,060 euros
Easily invoicing: habits that keep invoicing fast and error free
A few habits make easily invoicing simple every month. They cut errors and late payments.
- Use a reusable template with your fixed data prefilled: name, NIF, address, bank, logo.
- Keep a clear series per fiscal year (see "Numbering and series"), e.g. 2025-001, 2025-002. Do not skip or reuse numbers.
- Create invoice items as a productized list with name, unit, unit price, and the common VAT rate. Avoid editing hidden formulas. Type plain amounts.
- Add due date and bank details to reduce late payments. Set friendly reminders at 7, 14, and 30 days past due.
- For B2C retail, use simplified invoices when legal. It is faster and you avoid asking for unnecessary data.
- For recurring clients, set up recurring invoices and automatic numbering in software.
- Archive invoices for at least 4 years. Use cloud storage with backups.
Step by step: the simple Excel method
Excel works well if the layout is clear and the math is visible. Avoid complex formulas and keep it human readable.
Header block
Include your name or business name, NIF, and address. Add the customer name and NIF if B2B. Write the invoice number and series. Add the issue date and the delivery or service date if different.
Concept table
Use columns for description, quantity, unit price, and the line subtotal before tax. You can add a discount column if you use discounts.
Summary box
Show the taxable base, the VAT rate or rates and their VAT amounts, the IRPF amount if it applies, and the total payable.
Footer
Add optional notes like payment method, due date, bank IBAN, and the word “paid” once settled. Add any legal mention such as an exemption article or a reverse charge note.
Calculation guidance in words:
- Line subtotal equals quantity times unit price, minus any discount.
- Taxable base equals the sum of all line subtotals.
- VAT amount equals taxable base times the VAT rate used.
- IRPF amount, if needed, equals taxable base times 15% or 7% for new professionals.
- Total payable equals taxable base plus VAT minus IRPF.
Export to PDF and email it. Archive both the Excel file and the PDF in a numbered folder for traceability.
Common Excel pitfalls to avoid: broken numbering, hidden decimals that change totals, and copying last year’s series by mistake.
How to make an invoice by hand
Handwritten invoices are valid if they are legible and complete. This can help in the field or during client visits.
- Use a pre-numbered block or write your own number in your series.
- Write in block capitals. Avoid corrections. If you make a mistake, issue a rectifying invoice.
- Always keep a copy, a photo or a scan. Store by series and date.
Example scenarios:
- A plumber issues a simplified invoice for a 120 euro job to a private client. It includes the number and series, date, supplier data, description, VAT rate, total with VAT, and the mention that VAT is included.
- A designer issues a full invoice with IRPF to a company. It includes the customer’s NIF, the tax base, VAT at 21%, IRPF at 15%, and shows the total payable.
When to switch from templates to software
2026 changes how your billing system must work, not what an invoice contains. Verifactu makes invoice records tamper-proof and traceable.
Key dates in simple words:
- Companies that pay Corporate Tax must comply from 1 January 2026.
- The rest, including most freelancers, must comply from 1 July 2026.
- Software vendors already adapted their systems in 2025. Pick tools that follow the Verifactu rules and are ready for future B2B e-invoicing.
Benefits of software today: automatic numbering and series, error checks, VAT and IRPF math, client registry, recurring invoices, reminders, payment links or QR, and easier audit trails. For B2B e-invoicing under the growth law, large companies will adopt first and smaller ones later. Choose tools that will support the final format once the technical rules are fully closed.
If you want a Spain ready program with a clear Verifactu roadmap, try renn. It is built to keep taxes lower, save time, and help you stay compliant.
FAQs and common myths
Do I need invoicing software today? No. Spreadsheets and templates are fine if correct. Plan migration before 2026.
Are Excel invoices legal? Yes, if they include the mandatory fields and totals. The tool does not grant validity, the contents do.
Must I show “paid” or the payment method? No. They are optional. Useful for collections, not a validity requirement.
Is a signature required on invoices? No. It is not required. Authenticity and integrity can come from normal controls or by using compliant software.
Can I write invoices in English or in another currency? Yes. Invoices can be in any language and currency. Keep legal mentions in Spanish when you cite articles. Show VAT amounts in euros.
When must I issue a rectifying invoice? When you correct an error or change the tax base or VAT. Use a separate series and reference the original invoice. For B2B, issue it within the normal deadline, before day 16 of the following month.
Bottom line
An easy invoice in Spain balances speed and correctness. Use the one-minute template or the Excel layout today, apply VAT and IRPF correctly, choose simplified versus full invoice using the rules above, and plan a smooth switch to compliant software before the 2026 deadlines. Keep the easy invoice mindset: simple template, clean numbering, clear math, and the right mentions. You will save time, get paid faster, and stay compliant.
