An Excel invoice is legal, costs nothing, and takes minutes to set up. This guide covers the required fields under Spanish law, the key formulas, a free downloadable template, and when it makes sense to move to dedicated software.
Is an Excel invoice legal? Yes. If the content is correct and you maintain sequential numbering with no gaps, an Excel invoice is valid under RD 1619/2012. Always export to PDF before sending.
Do I need software now? Not yet for most businesses. But Verifactu certification becomes mandatory from 1 July 2027 for all businesses and autónomos using invoicing software. Excel cannot generate QR codes, hash-chained records, or digital signatures. Plan the switch before that deadline.
Should I show the payment method? Optional. Useful for your own records but not a legal requirement.
Download the free Excel invoice template
The template includes a pre-built header, client block, line items table, and tax calculation block. It handles the three main VAT rates and includes an optional IRPF withholding row.
Key formulas recap:
Always lock formula cells (Format Cells > Protection > Locked) and protect the sheet before use. This prevents formula overwrites when filling in client data.
Spanish law distinguishes between a full invoice (factura completa) and a simplified invoice (factura simplificada). For most B2B and professional invoices, a full invoice is required.
Full invoice mandatory fields:
Simplified invoice (factura simplificada): allowed when the total is under €400 or for certain retail transactions. You do not need the client’s NIF, and you can show the VAT-inclusive total instead of the breakdown, but you must still show the VAT rate applied.
Numbering rules: invoice numbers must be sequential with no gaps. You can use multiple series (for example, one for standard invoices and one for rectificativas), but each series must be unbroken. Do not restart numbering mid-year.
What Excel cannot do: Excel cannot generate a QR code, create a tamper-proof hash chain, transmit records to the AEAT in real time, or digitally sign an invoice. These are Verifactu requirements that apply from 1 July 2027.
Start with a clean sheet. Lock formula cells to prevent accidental edits. Save a master template and duplicate it for each new invoice.
Left header block: your business name, NIF/CIF, registered address, phone, and email.
Right header block: the word “FACTURA” in large text, invoice number (for example, F-2026-001), invoice date, and due date.
Client block: client name or company name, NIF/CIF, full billing address, and contact email.
Line items table: create columns for Description, Quantity, Unit Price, and Line Total. The Line Total formula is =C9*D9 (quantity times unit price). Add as many rows as needed.
Tax block below the line items:
Footer: payment details (IBAN, bank name), your payment terms (for example, 30 days from invoice date), and any legal notes required for VAT exemptions.
Formatting tips: use a consistent font, lock header rows, apply cell borders to the line items table, and format currency cells as #,##0.00 €. Protect the formula cells with a sheet password before duplicating.
Standard VAT rates: 21% applies to most goods and services. 10% applies to food, passenger transport, and certain accommodation and construction services. 4% applies to basic foodstuffs, books, newspapers, and medicines. 0% applies to intra-EU supplies (with a valid VAT number for the buyer) and certain exports.
VAT exemption (Art. 20 LIVA): certain services such as medical services, educational services, and financial services are VAT-exempt. When VAT is 0% due to an exemption, the invoice must state the legal basis (for example, “Exento IVA Art. 20.Uno.9 LIVA”). Excel cannot auto-validate this; you must add the note manually.
Intra-EU reverse charge: when billing a VAT-registered business in another EU country, apply 0% VAT and add the note “Reverse charge - Art. 194 Directive 2006/112/EC” or the equivalent. Verify the client’s VAT number via the VIES system before invoicing.
IRPF withholding: applies when a Spanish autónomo invoices professional services to a Spanish business or entity. The business deducts the withholding before paying and reports it to the AEAT on behalf of the autónomo. New autónomos in their first three years of activity use 7% instead of 15%. IRPF does not apply to invoices for goods, to foreign clients, or when billing individuals.
Recargo de Equivalencia: applies to autónomos in the retail regime who are not entitled to deduct input VAT. Additional surcharge rates: 5.2% on top of 21% VAT, 1.4% on top of 10%, 0.5% on top of 4%. If you operate under this regime, add the surcharge as a separate line.
Excel works well for low invoice volume, simple VAT situations, and businesses with a single VAT rate and no recurring clients. The cost is zero and setup takes under an hour.
Switch to software when any of these apply:
How to migrate: export all your Excel invoices as PDFs and record the highest invoice number in each series. Import your client list into the software. Continue your existing numbering series; do not restart from 1. Run one test invoice before migrating all data.
For options, see free billing software and the best invoicing platform comparison. For template alternatives, see invoice template for self-employed or invoice template without VAT.
Wrong VAT rate: applying 21% to a service that qualifies for 10% or to an intra-EU supply that should be 0%. Check the rate for your specific activity and client location before each invoice.
Missing client NIF: required on every full invoice for B2B sales. Without it, the client cannot deduct the input VAT.
Gaps in invoice numbering: skipping a number or restarting from 1 after a failed invoice flags the series at inspection. If an invoice is cancelled, issue a rectificativa (credit note) and keep the original in your archive.
Sending the editable Excel file: always export to PDF before sending. An editable file allows the recipient to alter amounts, which creates legal risk for both parties.
No IRPF line when required: if you are a Spanish autónomo invoicing professional services to a Spanish business and you omit the IRPF withholding line, the client will deduct it anyway and the mismatch will show up at your quarterly filing.
Not keeping copies for four years: the AEAT can audit invoices up to four years back. Keep PDFs or printed copies of every invoice issued and received.
Using Excel past the Verifactu deadline: from 1 July 2027, invoicing software must be certified (SIF) under RD 1007/2023. Excel is not certifiable. If you continue issuing invoices from Excel after that date you are using non-compliant software, which can result in fines of up to €50,000 per year.
Excel works to get started. Zero cost, set up in minutes, and legally correct invoices today. For 2027 and beyond, Verifactu and mandatory B2B e-invoicing require certified software. renn is a gestoría built for autónomos: Verifactu-certified invoicing, automated VAT and IRPF handling, and quarterly tax filings (Modelo 303, 130, 111, 115) without a separate gestor. See renn pricing or register as an autónomo online to get started.
