Invoice online in Spain the right way. Learn how to issue a correct invoice online so you get paid fast and stay compliant. This guide gives a quick start, a clean step by step for invoice creation, and what changes with Verifactu and B2B e‑invoicing. We cover legal invoice fields, VAT rates, IRPF withholding, issuance deadlines, numbering rules, simplified vs full invoices, and B2G with FACe and Facturae. You also get common fixes for Spain specific edge cases.
Quick Q&A
What is an online invoice in Spain? A legal invoice you create and send over the internet. It can be a PDF or a structured e‑invoice where required.
Are PDF invoices valid? Yes, if the content is complete and you keep integrity. Do not alter or renumber later.
Do I need software today? No. You can start with a template. Pick software that is ready for Verifactu and B2B rules.
When do I add IRPF? When a Spanish business buys your professional service. Not for B2C. Not for goods.
Invoice online: quick start
Pick one of three routes and send a correct invoice today.
- Export a correct invoice to PDF from an online tool. Use auto numbering and tax rules. Add payment links if offered.
- Use a compliant template for now. Fill all legal fields. Export to PDF before sending.
- If you bill the Public Administration, issue Facturae and submit via FACe. Use a digital certificate to sign.
Minimum legal content on every invoice. Seller and buyer data, tax IDs, date, correlative number and series, description, taxable base, VAT rate and amount or the legal reason for no VAT, total, place of supply, and IRPF withholding when it applies to professional services to Spanish businesses.
Issue and send on time. For B2B, issue no later than the 16th of the following month. You can recap operations for the same month. For B2C, issue on the day of the sale or service.
Keep your records for 4 years. Store safely. Keep integrity if you store digitally. Never renumber.
Fix errors with a rectifying invoice. Do not edit the original. Issue a factura rectificativa and reference the original number.
Invoice creation (step by step)
Invoice creation in Spain is a simple checklist. Follow these steps and avoid rework.
1) Set series and numbering. Example: 2025‑A‑001. You can use one series per year or per line of business. Numbers must be correlative. Create separate series for rectifications, simplified invoices, or branches.
2) Identify the parties. Add your legal name, address, and NIF. Add the client legal name and NIF when they are a business or when they want to deduct VAT. For B2C, client data is optional unless a sector rule says otherwise.
3) Add the dates. Add the issue date. Add the operation date if different.
4) Describe the supply. Write a clear concept. Add units and the unit price without VAT. Add discounts if any.
5) Apply taxes. VAT rate is 21 percent, 10 percent, or 4 percent. Show the amount. If you do not charge VAT, state the legal reason, like reverse charge, export, or a domestic exemption. If you are a professional billing a Spanish business, add IRPF withholding. The standard rate is 15 percent. New professionals can opt for 7 percent during the year of start and the two following years. Sales of goods do not carry IRPF withholding.
6) Calculate totals. Show taxable base, VAT, IRPF if any, and the grand total. State the currency. EUR is the default.
7) Set payment terms. Add the due date, method, and late payment policy. Use transfer, SEPA, card, Bizum, or direct debit.
8) Send and archive. Send a PDF or a structured e‑invoice where required. Store the file and the metadata. Never overwrite or renumber.
Deadlines and cadence. For B2B, issue by the 16th of the month after the devengo. Recap invoices are allowed for the same month. For rectifications, issue as soon as you detect the error and within the 4 year window.
Mandatory invoice content in Spain
Use this checklist to avoid missing fields.
- Invoice number and series. Strictly sequential. Use separate series for special cases or branches.
- Issue date and operation date if different.
- Seller data. Legal name, NIF, address.
- Buyer data. Legal name and NIF when they are a business or want VAT deduction. On simplified invoices add buyer NIF if they want to deduct input VAT.
- Concept. Description of goods or services. Units and unit price without VAT.
- Taxable base. VAT rate and amount at 21, 10, or 4 percent. Or the legal reason for no VAT.
- IRPF withholding. When it applies, show base and amount. Show the total to pay after withholding.
- Place of supply. Add it when it defines where VAT applies.
- Payment terms and due date.
Simplified invoices. Allowed up to 400 EUR VAT included in general, or up to 3,000 EUR for specific retail, transport, and hospitality cases. Fewer fields are allowed, but numbering, date, seller NIF, VAT rate and amount, and total are still required. Add buyer NIF and VAT amount if the buyer needs deduction.
Useful deep dives inside renn:
VAT and IRPF on invoices in Spain
VAT rates are three simple bands. General 21 percent, reduced 10 percent, and super reduced 4 percent. Show the rate per line or for the whole invoice. If the operation is exempt or reverse charged, cite the legal article.
Do not charge Spanish VAT in these common cases.
- B2B services to EU businesses with a valid VAT ID. Reverse charge applies. Report in Modelo 349 when due.
- Exports outside the EU.
- Domestic exemptions like health or education as defined by law.
IRPF withholding rules for professionals.
- Standard rate is 15 percent.
- New professionals can use 7 percent during the year of start and the two following years. State it on the invoice and in filings.
- Withholding applies only when the payer is a Spanish business or professional and you supply a professional service. Not for B2C. Not for goods.
Electronic invoicing and Verifactu: what is changing in 2025 and 2026
Verifactu sets integrity and traceability for billing systems. The anti fraud rules are in RD 1007/2023. A later rule extended the calendar. Software producers must ship compliant versions within 9 months of the ministerial order. Corporate Income Tax payers must comply by 1 January 2026. The rest, including most autónomos and micro‑SMEs, must comply by 1 July 2026.
B2B e‑invoicing under Crea y Crece. Spain will require electronic invoice exchange between businesses. The final decree is pending. Expect large businesses to start first, then SMEs after a phase in.
What you should do now. Keep issuing clean PDF invoices today. Pick online invoicing that can generate Verifactu records. It should support structured e‑invoices like Facturae, UBL, or EN 16931. It should also report statuses once the B2B decree is final.
For official B2G submissions, use FACe. It is the General Entry Point for electronic invoices to Public Administrations in Spain.
Public sector invoicing in practice with FACe and Facturae
When you must use Facturae. If you invoice Spanish Public Administrations you must issue Facturae in version 3.2.x and submit it via FACe or a regional entry point.
What you need to have ready. Before you submit through FACe, make sure you have:
- Billing software that generates and e‑signs a Facturae 3.2.x file.
- A digital certificate in your name (FNMT or Cl@ve).
- The customer’s three DIR3 codes: OC (accounting office), OG (managing body), UT (processing unit). If you don’t know the DIR3 codes, ask your public client or search for them on FACe.
- Any required attachments (for example, the purchase order or delivery note).
How the flow works. Generate and e‑sign the Facturae file. Upload or sync it to FACe. The system validates and routes it. Track statuses like registered, accepted, rejected, or paid.
Practical tip. Keep your normal PDF for people to read. The Facturae file is the legal one for B2G.
Templates vs online invoicing software
Templates are a stopgap for very low volume.
- Pros. Free and fast if you know the legal fields.
- Cons. Easy to make errors in numbering or VAT and IRPF math. Hard to scale. Not future proof for Verifactu or B2B e‑invoicing.
Online invoicing software is safer and faster.
- Pros. Auto numbering and series, correct VAT and IRPF logic, client NIF checks, recurring invoices, payment links, reminders, a Verifactu ready roadmap, and Facturae and FACe modules. Audit trails and safe archiving with integrity. Export of billing records.
- Cons. Monthly cost. You must verify Spanish compliance.
Looking for a safe and free e-invoicing tool? Create your next invoice with electronic invoicing.
Records, numbering, and corrections that trip people up
Numbering and series. Keep strictly sequential numbers inside each series. Create new series for each year, branch, point of sale, or rectifying invoice. This avoids gaps.
Issuance deadlines. For B2B, issue by day 16 of the following month. For B2C, issue on the same day. Use recap invoices for monthly operations with the same customer.
Rectifying invoices. Issue a factura rectificativa that references the original. Send it promptly and within the 4 year limit from the devengo.
Retention. Keep issued and received invoices for 4 years. Make sure they are legible and unaltered. Use hashes, signatures, or event logs if your software supports them.
Simplified invoices. Allowed up to 400 EUR VAT included in general and up to 3,000 EUR in the named sectors. Show buyer NIF if they want VAT deduction.
Bottom line
Invoice online in Spain is simple when you follow a clear process. Capture all legal fields. Charge the right VAT. Apply IRPF withholding when it is due. Issue and send on time with proper numbering. Choose online invoicing that will handle Verifactu and B2B e‑invoicing, so you avoid a rush later. If you start now, you will stay compliant and get paid faster while you invoice online.
