An invoice is a tax document that proves a sale or service and when VAT or IRPF withholding apply. If you want to know how to make an invoice in Spain, this guide shows the rules and the fastest methods. 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. This guide applies to Spain only and is for autónomos and SMEs.
Quick Q&A
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.
How to make an invoice (quick start)
Seven steps cover 99 % of cases.
- Choose a series and number.
- Date the invoice.
- Add issuer data: name, NIF, and fiscal address.
- Add client data: name and NIF. For intra‑EU B2B, include both VAT‑IDs (NIF‑IVA).
- Describe items or services with quantity, unit price, and any discounts.
- Compute the taxable base.
- Apply VAT at 21 %, 10 %, or 4 %. If you are an individual professional billing a business, apply IRPF withholding at 15 % or 7 % for new professionals.
These last two are recommended, not mandatory:
- Show the total due.
- Add payment terms and your IBAN (recommended, not mandatory).
Timing and format are simple. 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 if authenticity, integrity, and legibility are ensured. Use a simplified invoice only for small tickets; use a full invoice for everything else.
Mini examples you can copy
- Standard 21 % invoice without IRPF. Base 1,000 €. VAT 21 % = 210 €. Total due 1,210 €.
- Professional with IRPF. Base 1,000 €. VAT 21 % = 210 €. IRPF 15 % = −150 €. Total due 1,060 €. The client withholds 150 € and pays it to Hacienda in your name.
- Reduced VAT 10 %. Base 1,000 €. VAT 10 % = 100 €. Total due 1,100 €.
- Super‑reduced 4 %. Base 1,000 €. VAT 4 % = 40 €. Total due 1,040 €.
- Reverse charge. Base 1,000 €. VAT 0 €. Total due 1,000 €. Add the note “inversión del sujeto pasivo, art. 84 LIVA”.
- Intra‑EU supply of services. Base 1,000 €. VAT 0 €. Total due 1,000 €. Add both VAT‑IDs and “Operación no sujeta en España por reglas de localización (art. 69 LIVA). El destinatario se autorepercute en su Estado miembro”.
Data to make an invoice (mandatory and recommended)
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. State the legal reason for exemption when there is no VAT, such as art. 20 LIVA, art. 25 LIVA, or reverse charge. Include base, VAT type and VAT amount; show the total due (mandatory on simplified invoices and 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 SL companies or to B2C sales.
Optional fields that help in real life. Purchase order reference. Payment terms and due date. Payment method such as bank transfer or card. IBAN. Contact details. A late‑payment clause. Surcharges or discount policies if you use them.
Numbering best practices. Use one or more series per year, for example 2025‑A‑000123. Use separate series for different establishments or document types, like rectifying invoices and simplified invoices. Never reuse a number. Keep continuity if you change tools mid‑year. Write down your series logic so your future self can follow it.
Quick reference recap.
- VAT rates: 21 %, 10 %, 4 %.
- IRPF rates: 15 % general, 7 % new professionals.
- Simplified invoice limits: up to 400 € in general, up to 3,000 € in retail and hospitality cases.
- Issuance deadline: on supply, or by day 16 of the next month in B2B.
- Rectifying invoices: issue as soon as you know the cause and within legal time limits.
Legal basis: RD 1619/2012 and Ley 37/1992. Official text of the invoicing rules in the BOE: Reglamento de facturación (RD 1619/2012).
Easy invoice and invoice generator: fast options
Easy 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 invoices. Quotes that convert to invoices. A client list and product catalog. Export PDFs and structured e‑invoices. B2G: Facturae with electronic signature. B2B: UBL/CII (pending final rules). Support digital signatures. Delivery tracking. Storage for at least four years and backups.
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.
A neutral next step. Try a Spain‑compliant online tool to issue your next invoice. If you want a simple option built for freelancers and SMEs, you can start with renn, which focuses on fast invoicing and Spain rules.
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. Create a header with issuer and recipient fields. Add an items table with quantity, description, unit price, and any discount. Compute the base. Add a VAT column with a rate selector. Add an IRPF row if you are a professional and it applies. Sum totals. Lock your formula cells. Format currency with two decimals. 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. Store the exported PDFs and the Excel source. Keep continuity if you switch to software later.
Limitations to remember. Excel has no audit trail. It is easy to miscalculate if a formula breaks. It is weak for recurring billing or rectifications. It may not fit future electronic invoicing or Verifactu requirements.
Excel tip you can paste. Use a simple selector cell for VAT, like 0, 0.10, or 0.21. Then set VAT amount as =Base*VAT_Rate. Set IRPF as =IF(Apply_IRPF, Base*0.15, 0) and change 0.15 to 0.07 for new professionals.
Invoice online (web tools and e‑invoice context)
Making invoices online is a simple flow. Sign up. Set your company data. Configure a series such as 2025‑F. Add tax presets for VAT and IRPF. Create the client. Add line items. Generate a PDF and, when needed, a structured e‑invoice. Send it.
Electronic invoice and public solution. A PDF is human readable, but a true electronic invoice is a structured file, like Facturae or UBL. Spain is moving to mandatory B2B e‑invoicing and a public billing solution. Pick tools that support these formats so you are future‑proof.
Read more about mandatory electronic invoice for self‑employed.
Verifactu in a nutshell. AEAT defines requirements for billing systems that ensure integrity and logging of issued invoices. Systems must record highs and voids in a standard way. Choose software that is compatible and ready to certify when the rules are fully in force.
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.
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. Use this method for one‑off cases or outages.
How to write it clearly. Use a preprinted template. Write the series and number. Add dates. Add issuer and recipient data. List each item with description, quantity, and unit price. Compute the base. Write the VAT rate and amount. Add IRPF if it applies. Write the total. Include legal notes such as an exemption or reverse charge when needed. 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.
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. Export to PDF before sending. Word does not calculate, so check every total by hand.
Know when to switch. If your volume grows, move to online invoicing with automatic numbering and e‑invoice support. It will save time and errors.
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.
First, the sale is legally exempt: for example healthcare, education, some social services, finance or insurance, and some property (art. 20 LIVA). If an activity is exempt, you usually cannot deduct the VAT you pay on your costs.
Second, an intra‑EU supply: you sell to a business in another EU country that has a valid VAT‑ID, so the sale is exempt in Spain (art. 25 LIVA).
Third, reverse charge: in some activities, such as certain construction or material supplies, the buyer - not you - must declare the VAT (art. 84 LIVA). In all three cases you issue the invoice without VAT; in reverse charge the buyer self‑accounts the VAT.
What you must write on the invoice. For exemptions, add a short legal note, for example: “Exenta por art. 20 LIVA…”. For intra‑EU and reverse charge, write the clause, such as art. 25 or art. 84, and include both VAT‑IDs when you sell to an EU business. Keep the wording short and clear.
IRPF may still apply. If you are an individual professional invoicing a business, keep the IRPF withholding line when it applies, even if there is no VAT.
Two short examples.
- Exempt case. “Exenta por art. 20.Uno.8º LIVA. Servicios de formación.”
- Reverse charge. “Inversión del sujeto pasivo, art. 84.Uno.2º LIVA.”
Invoice request (asking a supplier for an invoice)
You have clear rights. Businesses and professionals must issue invoices for their operations. Consumers can receive a paper invoice unless they consent to an e‑invoice, and this cannot be subject to a fee. For small retail purchases, a simplified invoice is common. You can ask for a full invoice if you need to deduct VAT.
How to request it by email. Use the template below.
Subject: request for full invoice
Hello,
I bought [product/service] on [date] for [amount]. I attach proof of payment.
Please issue a full invoice in my name with the details below:
- Name or business name: [your name]
- NIF or NIF‑IVA: [your NIF]
- Address: [your address]
- Concept: [brief description]
If a simplified invoice has already been issued, please exchange it for a full invoice. This is the canje to a full invoice. I understand the general time frame aligns with VAT adjustment rights.
Thank you.
What to check when it arrives. Confirm the series, number, and date. Check your NIF. Check item lines, VAT type and amount, or the exemption clause. Check IRPF if it applies. Verify totals. Request a rectifying invoice if you find an error.
Practical examples and checklists
Standard 21 % service without IRPF. Base 500 €. VAT 105 €. Total due 605 €.
Standard 21 % with 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 €.
Word checklist you can copy.
- Series and number
- Issue date and supply date
- Issuer name, NIF, and address
- Recipient name, NIF, and address
- Description, quantity, unit price, discount
- Taxable base
- VAT type and VAT amount, or exemption note
- IRPF rate and amount if it applies
- Total due
- Payment terms and IBAN
- Legal notes area
Numbering examples to mirror. 2025‑F‑000123 for a normal series. 2025‑R‑000045 for rectifying invoices. 2025‑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.
Bottom line
Making invoices in Spain 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, a tool like renn can help you how to make an invoice correctly every time.
