How to make an invoice: step-by-step guide

An invoice is a tax document that proves a sale or service and determines when VAT or IRPF withholding apply. This guide shows the rules and the fastest methods for autónomos and SMEs. You will learn the mandatory fields, quick options in Word, Excel, by hand, and online, when invoices go without VAT, and how to request a correct invoice from a supplier. The core laws are RD 1619/2012 (invoicing rules) and Ley 37/1992 (VAT). Standard VAT rates are 21%, 10%, and 4%. IRPF withholding is 15% in general or 7% for new professionals.

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Quick answer

• What is an invoice? A tax document that records a sale or service. It shows the taxable base, VAT or exemption, and the total payable.
• Who must issue invoices? Businesses and professionals for their operations. Consumers can request one when they buy.
• When do I issue an invoice? On supply, or no later than day 16 of the next month for B2B.
• Do I always add VAT? No. Some sales are exempt, use reverse charge, or are zero-rated for intra-EU supplies.
• Does IRPF apply to all invoices? No. It applies only when an individual professional invoices a Spanish business or professional for services.
• Where can I make invoices online? Any Spain-ready tool that handles VAT, IRPF, correct numbering, and future e-invoice needs. See examples below.

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How to make an invoice

Seven steps cover 99% of cases.

1. Assign an invoice number and series. Use a sequential number within a defined series (e.g. 2026-F-000001). Never reuse a number. Never leave a gap. Keep separate series for rectifying invoices and simplified invoices.
2. Add the issue date. This is the date you issue the invoice. If the supply date differs, add it as a separate field. For B2B, you have until day 16 of the following month.
3. Add your details. Your full legal name or company name, NIF or CIF, and registered fiscal address.
4. Add the client’s details. Client name or company name, NIF or CIF (mandatory for B2B), and address. For simplified invoices below €400 to consumers, the client’s NIF is not required.
5. Describe the goods or services. Include enough detail to identify what was supplied, the quantity, and the unit price before tax. Vague descriptions (“consultancy” with no further detail) increase audit risk.
6. Apply the correct VAT rate. 21% standard, 10% reduced, 4% super-reduced, or 0%/exempt with the legal note. If no VAT applies, state the reason (e.g. “Exenta por art. 20 LIVA” or “Inversión del sujeto pasivo”).
7. Add IRPF withholding if it applies. 15% for professionals with more than 3 years active; 7% for new professionals in their first 3 years. Applies only when an individual autónomo invoices a Spanish business for services. Show the percentage, the amount, and subtract from the total.

Two additional steps are recommended but not mandatory:

• Add payment terms, due date, and IBAN. Helps clients pay on time and gives you a paper trail for late-payment claims under Ley 3/2004.
• Add a purchase order reference. Many businesses require a PO number on the invoice to process payment. Ask your client before invoicing for the first time.

Timing and format. Issue the invoice on supply. For B2B, you can issue it up to the 16th day of the following month. Paper and electronic invoices are both valid. Use a simplified invoice only for small consumer tickets; use a full invoice for everything else.

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Mandatory invoice data

Mandatory fields per RD 1619/2012, art. 6:

• Number and series with no gaps.
• Issue date and, if different, supply date.
• Issuer name or business name, NIF, and fiscal address.
• Recipient name or business name, NIF when B2B or when VAT affects deduction, and address.
• Description of goods or services with detail to compute the base, unit price before tax, and any discounts.
• VAT type and VAT amount itemised by rate.
• Legal reason for exemption when there is no VAT (art. 20 LIVA, art. 25 LIVA, or reverse charge).
• Total due (mandatory on simplified invoices, recommended on full invoices).

When IRPF applies. Withholding applies only when an individual professional invoices a Spanish business or professional for services. The general rate is 15%. New professionals can use 7% during the year they start and the next two years. State this on the invoice. IRPF does not apply to S.L. companies or to B2C sales.

Optional fields that help in real life. Purchase order reference. Payment terms and due date. Payment method (bank transfer or card). IBAN. Contact details. A late-payment clause.

Numbering best practices. Use one or more series per year, for example 2026-A-000123. Use separate series for rectifying invoices and simplified invoices. Never reuse a number. Keep continuity if you change tools mid-year.

Detailed overview here.

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Simplified invoice and invoice generator: fast options

Simplified invoice means the quickest compliant path. Use a trusted invoice generator or online tool with Spain-ready templates. It should handle auto-calculations, IRPF and VAT logic, PDF output, delivery, and long-term storage. It should also meet Spain’s needs such as correct numbering, legal mentions, and future Verifactu or e-invoice support.

What to look for in a generator:

• Spain VAT types at 21%, 10%, and 4%.
• IRPF at 15% and 7%.
• A reverse charge flag and wording.
• Intra-EU fields for VAT IDs.
• Sequential numbering by series.
• Rectifying and simplified invoice types.
• Quotes that convert to invoices.
• Export to PDF and structured e-invoices (Facturae XML).
• B2G: Facturae with electronic signature for public sector clients.
• B2B: UBL/CII (pending final Crea y Crece rules).
• Delivery tracking and storage for at least 4 years.

Pros and cons vs templates. Pros include fewer errors, automatic totals and withholdings, correct numbering, and an audit trail. Cons include a short learning curve and a subscription. Templates in Word or Excel are fine at tiny scale, but they raise the risk of calculation and numbering mistakes.

If you want a simple option built for freelancers and SMEs, you can start with renn invoicing, which focuses on fast invoicing and Spain rules.

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Excel invoicing

When Excel makes sense. Use Excel if you send a very low number of invoices or need a custom layout. Excel can calculate VAT, IRPF, and totals with formulas if you set it up with care.

How to build it step by step:

1. Create a header with issuer and recipient fields.
2. Add an items table with quantity, description, unit price, and any discount.
3. Compute the taxable base (base imponible).
4. Add a VAT column with a rate selector (0, 0.10, or 0.21).
5. Add an IRPF row if you are a professional and it applies.
6. Sum totals. Lock formula cells. Format currency with two decimals.
7. Export to PDF before sending.

Numbering and errors to avoid. Keep a dedicated sheet that holds the next invoice number for each series and year. Prevent duplicates with data validation. Do not edit total cells by hand. Use a consistent date format.

Limitations to remember. Excel has no audit trail. It is easy to miscalculate if a formula breaks. It will not meet Verifactu requirements (mandatory for autónomos from 1 July 2027, for companies from 1 January 2027).

Excel formula tip: Use =Base*VAT_Rate for VAT amount and =IF(Apply_IRPF,Base*0.15,0) for IRPF (change 0.15 to 0.07 for new professionals).

Click here for more details about Excel invoicing and a free downloadable template.

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Invoice online (web tools and e-invoice context)

Making invoices online is a simple flow:

1. Sign up and set your company data.
2. Configure a series (e.g. 2026-F).
3. Add tax presets for VAT and IRPF.
4. Create the client. Add line items.
5. Generate a PDF and, when needed, a structured e-invoice.
6. Send it and track delivery.

Read more about the best invoicing platform for Spain.

Verifactu in a nutshell. From 1 January 2027 (companies) and 1 July 2027 (autónomos), billing software must generate a chained-hash signature on every invoice, attach a QR code, and report records to AEAT. Choose software that is Verifactu-certified now so the cutover is routine.

Security and delivery matter. Send by email with read receipts, a client portal, or e-delivery. Store invoices securely for the legal retention period. Keep off-site backups.

For tool comparisons, see our picks for the best app for making free invoices. Read more about invoicing online here.

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How to make an invoice by hand

Handwritten invoices are valid. They must include all mandatory fields, be legible and indelible, and be properly numbered. Keep an original for the client and a copy for you.

How to write it clearly:

1. Use a preprinted template or blank paper with a clear layout.
2. Write the series and number at the top.
3. Add the issue date and supply date if different.
4. Add issuer and recipient data (name, NIF, address).
5. List each item: description, quantity, unit price.
6. Compute the taxable base.
7. Write the VAT rate and amount. Add IRPF if it applies.
8. Write the total. Include legal notes (exemption or reverse charge) when needed.
9. Sign or stamp if you want.

After you issue it. Scan and archive your copy. Register the invoice in your books. Keep numbering continuity. If you later migrate to software, keep the same series.

Read our full guide on how to make an invoice by hand.

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How to make an invoice in Word

Start with a Spain-ready template. Create clear blocks for issuer and recipient data. Insert an items table. Add a section for VAT types, an IRPF line, and totals. Use placeholders for repeated fields.

Formatting and mistakes to avoid:

• Use tables for alignment. Avoid merged cells that break totals.
• Leave space for legal notes (exemption, reverse charge).
• Export to PDF before sending — never send the editable Word file.
• Word does not calculate, so verify every total manually before sending.
• Keep a numbering log in a separate document to avoid gaps or duplicates.

Know when to switch. If your volume grows, move to online invoicing with automatic numbering and e-invoice support. It will save time and eliminate calculation errors.

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Invoice model without VAT (exempt, 0%, or reverse charge)

When no VAT appears on the invoice. You do not add VAT in three common situations:

• Legally exempt activity (art. 20 LIVA): healthcare, education, some social services, finance, insurance, some property transactions. If exempt, you generally cannot deduct input VAT on your costs.
• Intra-EU supply (art. 25 LIVA): you sell to a VAT-registered business in another EU country. The supply is exempt; the buyer self-accounts VAT in their country. Verify the client’s VAT number via VIES before issuing.
• Reverse charge (art. 84 LIVA): in certain activities (some construction works, certain material supplies), the buyer declares and pays the VAT instead of you.

What to write on the invoice: For exemptions, add a short legal note. For intra-EU and reverse charge, include both VAT IDs and the clause. IRPF withholding may still apply even if there is no VAT.

Example A: exempt psychologist consultation (art. 20.1.3 LIVA)

• Service: Psychological consultation, 1 session
• Base imponible: €80.00
• VAT: Exenta — art. 20.1.3 Ley 37/1992
• Total due: €80.00
• Note on invoice: “Servicio exento de IVA en virtud del artículo 20.1.3º de la Ley 37/1992 del IVA.”

Example B: intra-EU B2B service to a German company (art. 25 LIVA)

• Service: Marketing consultancy, 10 hours
• Base imponible: €1,000.00
• VAT: 0% — Inversión del sujeto pasivo, art. 194 Directiva 2006/112/CE
• Supplier VAT ID: ES12345678A
• Client VAT ID: DE123456789
• Total due: €1,000.00
• Note on invoice: “Exención intracomunitaria — art. 25 LIVA. El sujeto pasivo del IVA es el destinatario del servicio.”

Setup tips are detailed here: invoice template without VAT.

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Invoice request (asking a supplier for an invoice)

You have clear rights. Businesses and professionals must issue invoices for their operations. You can ask for a full invoice if you need to deduct VAT. For small retail purchases where only a simplified invoice was given, request a canje (exchange for a full invoice).

How to request it by email:

Subject: Request for full invoice — [order/purchase reference]

Hello,

I purchased [product/service] on [date] for [amount]. I attach proof of payment. Please issue a full invoice in my name with the following details: full name/company name: [your name]; NIF/CIF: [your tax ID]; address: [your registered address]. If a simplified invoice has already been issued, please exchange it for a full invoice (canje). Thank you.

What to check when it arrives:

• Series, number, and issue date correct.
• Your NIF spelled exactly as registered with AEAT.
• Item description accurate.
• Correct VAT rate and amount, or correct exemption clause.
• IRPF withholding line if it applies.
• Totals add up correctly.

If you find an error, request a rectifying invoice (factura rectificativa) — do not try to correct it yourself. Still not sure how to make an invoice request? This guide will help.

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Practical examples and checklists

Standard 21% service without IRPF: Base €500 + VAT €105 = Total due €605.

Standard 21% service with 15% IRPF: Base €500 + VAT €105 − IRPF €75 = Total due €530.

10% reduced VAT: Base €500 + VAT €50 = Total due €550.

4% super-reduced VAT: Base €500 + VAT €20 = Total due €520.

Invoice checklist before sending:

• Invoice number and series assigned (sequential, no gaps).
• Issue date entered.
• Your name/company, NIF, and address present.
• Client name/company, NIF (B2B), and address present.
• Description of goods or services is clear and detailed.
• Unit price and quantity per line correct.
• Taxable base (base imponible) calculated correctly.
• VAT rate and amount shown (or exemption/reverse charge note if no VAT).
• IRPF withholding line added if applicable (15% or 7%).
• Total amount due correct.
• Payment terms, due date, and IBAN added (recommended).
• Legal note added for exempt or reverse charge invoices.
• Exported to PDF before sending.

Numbering examples to mirror: 2026-F-000123 for a normal series. 2026-R-000045 for rectifying invoices. 2026-S-001230 for simplified invoices. Keep separate sequences for each.

Retention and books. Keep invoices for at least 4 years (tax statute of limitations). Many accounting records must be kept 6 years under the Commercial Code. Keep backups in a separate location.

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Bottom line

Making invoices is a repeatable checklist. Include all mandatory data. Number invoices correctly. Use the right VAT and IRPF rules. Issue on time. Prefer online tools that support Spain’s rules and future e-invoice and Verifactu needs. Keep Word and Excel templates as backups. Handwritten invoices are valid if complete. If you want speed and Spain-first compliance, renn invoicing can help you issue correct invoices every time.