Learn how to make a correct invoice in Excel that gets you paid and complies with Spain’s rules. You’ll get a quick-start template, a clean step-by-step to build your own in Excel, and when to switch to invoicing software. We’ll cover mandatory invoice data, VAT rates (21%, 10%, 4%), IRPF withholding (15% or 7% for new professionals), sequential numbering, full vs simplified invoices, and what changes from 2026 with Verifactu and B2B e‑invoicing. This is 100% Spain focused, with examples for freelancers and micro‑SMEs.
Quick Q&A
What is an “easy” Excel invoice? A correct invoice you can create fast. It has all legal fields and clear totals.
Do I need software today? No. You can use Excel or a template. Plan your move to compliant software before 2026.
Are Excel invoices legal? Yes, if the content is complete and you keep integrity. Export to PDF for clients.
Do I need to show payment method or a “paid” stamp? No. Optional. Good for your records, not a legal must.
Excel invoicing : The essentials
Excel invoicing means a spreadsheet invoice with all legal fields and totals. You then export to PDF and send it by email with the client’s consent. Invoices can be paper or electronic if you ensure authenticity and integrity. The content rules come from Spain’s invoicing regulation (RD 1619/2012). Payment method and a “paid” stamp are optional.
Start options:
- Use a free Excel invoice template. (insert template link)
- Or duplicate the one‑sheet model you build in this guide.
Note for 2026 and beyond: Excel alone will not meet Verifactu (QR, tamper‑proof event log). You will need compliant software or an Excel‑to‑Facturae bridge. Plan your switch.
Read How to make an invoice for a complete walkthrough.
How to make an invoice in Excel (step‑by‑step)
You can build a clean one‑tab sheet in minutes. Keep it simple. Lock calculations to avoid mistakes.
Header block - left:
- Business name and tax id (NIF or NIE), address, contact.
- Logo is optional.
Header block - right:
- Invoice number. Use a series and keep it sequential. Example: 2025‑A‑001.
- Issue date. Due date is optional but useful.
Client block:
- Customer name or firm, NIF for B2B, address.
- For B2C simplified invoices under thresholds, you can show fewer fields. See rules below.
Line items table - columns:
- Item or service.
- Quantity.
- Unit price.
- Discount % (optional).
- VAT rate per line: 21%, 10%, 4%, exempt or 0% when it applies.
- Taxable base per line.
- IRPF % when you invoice a Spanish business as a professional.
- Line total.
Totals area - bottom:
- Subtotal (taxable base): sum all line bases.
- VAT total: show per rate if you used mixed rates.
- IRPF withholding (if it applies): show as a negative amount.
- Invoice total = subtotal + VAT − IRPF.
Good practices:
- Freeze header rows and protect formula cells.
- New invoice: duplicate last file, then update number and dates first.
- Export to PDF before sending. Keep both the Excel and the sent PDF.
Create invoice in Excel: free template and clean formulas
Grab the free template and keep formulas simple. It should work for most freelancers.
Template features:
- Prebuilt fields for issuer and client. Series with a manual next‑number cell.
- VAT rate dropdown per line: 21%, 10%, 4%. This drives VAT math.
- IRPF switch: yes or no. Rate set at 15% by default, 7% for new professionals.
- Separate VAT lines per rate when you mix items at 21% and 4%, for example.
Plain‑language formulas:
- Row taxable base = quantity times unit price times the part you bill after discount.
- VAT per rate = add the taxable bases tagged with that rate, then multiply by the rate.
- IRPF = subtotal times your IRPF rate. Show it as a minus.
- Total = subtotal plus total VAT minus IRPF.
Formatting tips:
- Currency with two decimals. Use Spanish separators.
- Make the invoice total bold and a bit larger.
- Use light borders and enough spacing so it is easy to read.
Excel billing: mandatory data in Spain
A full invoice must identify both parties and the tax math. Keep the sequence continuous.
Full invoice - must include:
- Sequential number and series, and the issue date.
- Issuer and recipient: legal name, NIF or NIE or EU VAT number, and addresses.
- What you sold: description, quantity and unit price.
- Taxable base, VAT rate and VAT amount per rate, and the total.
- If needed: IRPF line as a negative. Reverse charge note. Exemption legal reference.
Simplified invoice - when allowed:
- You can use it when the total is up to 400 euros VAT included, or for rectifying invoices. Up to 3,000 euros VAT included in sectors where old tickets were allowed.
- Must show number and series, date, issuer tax id and name, description, VAT rate or the note “IVA incluido”, and the total.
- Client data only in some cases or when they ask for it.
Numbering rules:
- One or more series are allowed if justified. Example: retail vs online, different shops, rectifying invoices.
- Each series must be continuous without gaps or duplicates.
What Excel can do today:
- Create the invoice and export a PDF. Send by email if the client agrees.
- For public sector, you need Facturae XML via FACe. Excel alone is not enough.
What Excel cannot do by itself:
- Generate Facturae XML, digital signatures, QR, hash chains, or Verifactu event logs.
2026 and later - compliance in short:
- Verifactu: companies that pay corporate tax must use compliant billing from 1 Jan 2026. The rest, including autónomos, from 1 Jul 2026. Vendors may only market compliant systems from 1 Jul 2025.
- B2B e‑invoicing under Crea y Crece: phases start in 2026. Large firms over 8 million euros turnover go first. The rest follow.
Bottom line for Excel: fine in 2025 for basic PDF invoices. Plan a move to a Verifactu‑ready tool or a bridge.
Looking for a way to bill easily for free? See Free billing software in Spain.
Create an invoice with Excel: VAT, IRPF and special cases
VAT rates you will see: 21% general. 10% and 4% reduced and super‑reduced. Books are 4%. Some food and transport are 10%.
Exemptions exist like some health or education services. If exempt, write the legal note.
IRPF withholding: applies to professional services billed to Spanish businesses. Standard 15%. You can use 7% for your first 3 years as a new professional. Do not apply IRPF when invoicing consumers, non‑residents, or for goods or retail.
Intra‑EU B2B: use 0% VAT if both have valid EU VAT numbers. Add “inversión del sujeto pasivo” and submit Modelo 349.
Mixed VAT on one invoice: show VAT subtotals per rate. Your template should add each rate separately.
Retailers under recargo de equivalencia: no IRPF on sales invoices. VAT handling is different on purchases.
Free billing platform in Excel: pros, cons, and safe use
Excel is flexible and free but watch for errors. Build a simple control routine.
Pros: free, familiar, customizable, offline, easy to brand.
Cons and risks: manual numbering errors, broken formulas, no audit trail, hard to collaborate, no Facturae, no Verifactu QR or hash, backups on you.
Safe‑use checklist:
- Lock formula cells and use validation on VAT and IRPF.
- Add a log tab with invoice number, date, client, total, and status.
- Save every invoice as PDF and XLSX. Use a clear filename like 2025‑A‑001_Client_Total.pdf.
- Keep copies for 6 years and match your IVA and IRPF ledgers.
- Check your quarterly totals against Modelo 303 and 130 drafts.
When Excel stops being enough: recurring invoices, teams, FACe or B2B e‑invoicing, Verifactu, inventory, bank reconciliation, reminders, or if you need certified integrity.
Excel billing vs invoicing software: when to switch
Switch when volume or compliance grows. Do it early and test with one client.
Clear triggers to migrate:
- You issue more than 10 to 20 invoices a month or to over 30 clients a year.
- You must send Facturae to public sector or B2B e‑invoices to large clients.
- Your Verifactu deadline is close.
- You need automatic numbering, reminders, bank sync, or complex VAT handling.
Migration path:
- Export your Excel invoice log as CSV. Import customers and products into software.
- Rebuild your series and send a first e‑invoice to a friendly client.
- Keep Excel only for quotes and drafts.
Common mistakes and how to fix them in Excel
Numbering issues: duplicate or broken sequence. Use one series per year and a simple log tab.
Missing customer NIF on B2B: add it next to the customer name.
Wrong VAT and IRPF mix: professionals to companies often have IRPF. Product sales do not.
Thinking payment method or “paid” is mandatory: they are optional. Keep a payment status field for yourself.
Only one VAT rate on mixed goods: set VAT per line and show subtotals per rate.
Bottom line
Excel invoicing works if your content is correct and totals are clear. For 2026 and after, plan for Verifactu and B2B e‑invoicing. Excel alone will not be enough unless you pair it with compliant software. Use the template here to start fast, then schedule your migration. If you need a faster path, renn can help you switch when you are ready.
