A template is the fastest way to learn what a Spanish invoice must contain. From 1 July 2027 autónomos must issue every final invoice using Verifactu-certified software, not a Word or Excel file. This guide gives you the mandatory fields checklist, explains IRPF and VAT treatment, covers simplified invoices and numbering rules, and explains what changes when Verifactu becomes mandatory.
Quick answer
Can I use Word or Excel? For drafts and learning, yes. For issuing legal invoices after 1 July 2027, no: certified software is required.
Is there a free option? AEAT will provide a free compliant app. renn also issues Verifactu invoices for free and handles the numbering automatically.
When does Verifactu apply? From 1 July 2027 for all businesses and autónomos under Royal Decree 1007/2023.
What fields are mandatory? Invoice number, date, your NIF and address, client details, description, tax base, VAT, IRPF withholding, and total. Twelve fields in total once the Verifactu QR is added.
Invoice template download
Use the template below to learn the structure and draft invoices for review. Replace it with certified software before 1 July 2027 for the final legal version.
For the e-invoicing format (Facturae XML) required for B2B electronic invoicing, see the electronic invoice guide.
Mandatory fields: what every invoice must include
Royal Decree 1619/2012 sets the required fields for every invoice issued. Missing any of them lets the client legally reject the invoice and can trigger a fine of up to 1% of the invoice value.
Invoice number and series: one sequential series, no gaps, no edits to already-issued numbers.
Issue date: the date the invoice is issued, not the payment date.
Your details: full name or business name, address, and NIF (Spanish tax ID).
Client details: name or company name, address, and tax ID (NIF or EU VAT number for businesses).
Description: what was delivered: goods sold or services rendered, in plain language.
Service date: if different from the issue date, the date the service was actually delivered.
Tax base: the net amount before VAT and IRPF.
VAT rate and amount: the applicable rate (21%, 10%, 4%, or 0%) and the resulting euro amount.
IRPF withholding: the withholding rate and amount (see section below).
Total due: tax base plus VAT minus IRPF withholding: this is what the client pays you.
Payment method: bank transfer (IBAN), card, or other agreed method.
From 1 July 2027 for autónomos: a Verifactu QR code and hash reference become the twelfth mandatory field.
IRPF withholding: how it works
IRPF withholding is the income tax advance deducted by your client and paid to AEAT on your behalf. It only applies when invoicing Spanish businesses or professionals: not individual consumers, not non-resident clients.
7%: applies in the calendar year you register as autónomo and the following two years. Use this rate on your first invoices.
15%: standard rate from your third full year registered.
19%: applies to certain intellectual property royalties.
How the maths works: you invoice €1,000 for design work. VAT 21% = €210. IRPF 15% = €150. Total the client pays you: €1,060. The client transfers €1,060 to you and separately pays the €150 IRPF to AEAT on your behalf. You declare the full €1,000 tax base on Modelo 130 and offset the €150 already withheld at year end.
If you have a client who refuses to withhold, the obligation to declare the IRPF advance yourself via Modelo 130 falls back to you.
VAT rates and when to charge zero
Most professional services carry 21% VAT. Some activities qualify for reduced rates:
21%: standard rate: consultancy, design, marketing, IT, and most professional services.
10%: certain food, transport, hospitality, and renovation services.
4%: basic foodstuffs, books, medicines, and some social services.
0%: intra-EU B2B sales (reverse charge), exports outside the EU, and certain exempt services (healthcare, education). For EU clients, validate their VAT number in VIES and add the reverse charge note to the invoice.
If you are unsure which rate applies to your activity, check your IAE epígrafe description or ask your gestoría before your first invoice.
Helpful extras to include
These fields are not legally required but prevent payment delays and disputes:
Payment due date: 30, 45, or 60 days from issue, or a specific calendar date.
IBAN and bank details: so the client can transfer without asking you.
Project or order reference: matches the invoice to the contract or purchase order in the client’s system.
Short legal note: for example, “Late payment interest applies per Ley 3/2004 after the due date.”
Your logo and branding: professional appearance and easier identification in a client’s document stack.
Simplified invoices
A factura simplificada is a reduced-format invoice permitted for retail sales and certain lower-value transactions (generally under €400). It requires fewer client details: typically just the buyer’s name if they need to claim the VAT deduction.
Use a full invoice whenever:
The client is a business and needs to deduct input VAT.
The transaction is between two registered businesses (B2B).
The amount exceeds the simplified invoice threshold for your activity.
You are unsure: a full invoice is always valid; a simplified invoice is not always accepted.
Invoice numbering and series
AEAT requires an unbroken sequential numbering system. Common approaches:
By year: 2027-0001, 2027-0002. Reset at the start of each calendar year.
By channel or client type: WEB-0001, INTL-0001. Useful if you invoice different client groups through different workflows.
Rules that apply regardless of format:
No gaps in the sequence. If you void an invoice, issue a corrective invoice (factura rectificativa): do not delete or renumber.
Never edit an already-issued invoice. Issue a rectificativa referencing the original invoice number and date.
Keep copies in chronological order for four years.
Good invoicing software enforces numbering automatically and generates rectificativas with one click.
Verifactu: what changes in practice
Verifactu (Royal Decree 1007/2023) requires all invoices to be created in certified software that stamps each one with a cryptographic hash. The hash prevents edits after issuance and links the invoice to an AEAT-verifiable QR code. The deadline is 1 July 2027 for all businesses and autónomos.
What changes for you in practice:
You create, number, and store invoices inside the certified software: not in Word, Excel, or a non-certified PDF tool.
Every issued invoice carries a QR code and a short verification line that AEAT or your client can scan to confirm authenticity.
To correct an invoice, you issue a factura rectificativa through the same software. The correction is linked to the original by the hash chain.
Using software that allows post-issuance edits (double-use software) carries a fine of up to €50,000 per year.
Certified applications include renn, Sage, Holded, and Quipu. Full detail at the Verifactu guide.
Can I keep my Word or Excel template?
Yes, for drafting and branding mockups. No, for issuing the legal invoice after the Verifactu deadline of 1 July 2027.
The practical handover:
Upload your logo, default address, and NIF to your chosen invoicing software once.
Save that layout as your default template inside the tool.
Use the software to issue, number, and store every invoice from the applicable deadline.
Switching before the deadline rather than at the last moment lets you clean up your numbering series and test the workflow on a low-stakes invoice first.
