You need to get paid and stay legal. That means sending the right invoice, in the right format, and filing it on time. This guide shows every self‑employed worker in Spain how to build an invoice, when electronic invoicing becomes compulsory, and the apps that automate the headache. By the end you will know the rules, the deadlines, and the shortcuts renn uses to save you hours each month.
Quick answers
Do I always need an invoice as autónomo? Yes. If you sell goods or services you must issue an invoice to the client and keep a copy.
When is electronic invoicing mandatory for self‑employed workers? From July 2025 for autónomos billing over €8 million and from July 2026 for everyone else.
Can I send a freelancer invoice to a company outside Spain? Yes. Use the intra‑EU or export rules and set VAT at 0 % when applicable.
Which application can make invoices and file them automatically? renn’s self‑driving accounting app builds, sends and books each invoice with one click.
Self‑Employed Invoicing in Spain: what counts as an invoice?
An invoice is any document that requests payment and reports VAT. The Spanish tax office calls it factura and sets strict data fields.
- Issue it the moment the service is delivered or by day 15 of the next month.
- Keep a digital or paper copy for four years.
- Store it in chronological order in case of inspection.
Mini example: Marta designs a logo on 3 June. She must date her invoice 3 June or no later than 15 July.
Wrap‑up: An invoice is a legal document, not a friendly note. Treat it as evidence the Agencia Tributaria can audit. Read the full list of required data in Royal Decree 1619/2012.
Core details every freelancer invoice must show
Miss one detail and your client can reject the invoice. Spain lists twelve mandatory fields.
- Invoice number in an unbroken sequence.
- Issue date.
- Your full name, NIF and address.
- Client name, VAT number and address.
- Clear description of the work.
- Service date if different from issue date.
- Tax base before VAT.
- VAT rate and amount.
- Withholding IRPF (usually 7 % or 15 %).
- Total due.
- Payment terms and method.
- Verifactu QR code or signature once the system is live.
Example box: Marta bills €1 000 for design. VAT 21 % = €210. IRPF 15 % = €150. Total to charge: €1 060.
Wrap‑up: Fill the twelve items every time. Missing fields delay payment and can trigger fines up to 1 % of the invoice value.
How to make an invoice as a freelancer: step‑by‑step
Build, save, send, book, follow up. Five steps keep cash flowing and books tidy.
- Choose a template in your self‑employed accounting app.
- Enter the twelve data points above.
- Save the PDF and a structured XML (for future e‑invoices).
- Email the PDF to the client and log the delivery.
- Record the payment when it hits your bank.
Need speed? renn does it all in a few clicks for you.
Wrap‑up: Use software once, copy‑paste never again.
Digital invoicing for self‑employed workers: benefits and basics
Digital invoices cut admin time by 65 %. They also future‑proof you for the e‑invoice law.
- Instant delivery and read receipts.
- Automatic VAT and IRPF calculations.
- Safer storage in the cloud.
- Ready‑made XML that fulfils the European e‑Invoice standard EN 16931.
Wrap‑up: Go digital now and avoid a rushed migration later.
Mandatory electronic invoicing for self‑employed individuals in 2025: timelines and rules
Electronic invoices become compulsory in stages. Spain calls it Facturación Electrónica Obligatoria.
Key obligations:
- Use certified software that connects to the Agencia Tributaria.
- Include Verifactu signature or QR code.
- Send the invoice to the client within four days.
- Report the invoice to the tax office within the same four days.
Non‑compliance fines run from €50 to €10 000 per invoice.
Wrap‑up: Mark the date that applies to you and test your software months before.
Verifactu and certified software: Spain’s new control layer
Verifactu stamps every invoice with a unique hash. It stops edits after the fact and blocks hidden sales.
How it works:
- Your invoicing app calls the Verifactu API.
- It generates a QR code plus XML signature.
- The code sits on the PDF so the tax inspector can scan it.
Certified applications to make invoices include renn, Sage, Holded and Quipu. Always check the vendor is on the official list.
Wrap‑up: Pick software that already passes Verifactu tests so you do not rewrite processes next year.
Freelancer invoice to a company: VAT, reverse charge and withholding
Cross‑border B2B invoices often carry 0 % VAT. Apply the reverse charge if the buyer gives you a valid EU VAT number.
Steps:
- Validate the client VAT in VIES.
- Add the wording: "VAT reverse‑charge as per Article 196 of Directive 2006/112/EC".
- Charge no VAT.
- File the sale in Modelo 349.
If the company is Spanish, charge standard VAT and withhold IRPF.
Wrap‑up: Correct VAT treatment avoids both double tax and fines.
Pick the right self‑employed accounting app
An app saves two hours per invoice. Compare the essentials:
- Certified for Verifactu.
- Generates both PDF and XML.
- Connects bank feeds to match payments.
- Mobile capture of expenses.
- Price under €15 per month.
renn ticks all boxes and adds automated Modelo 303 and 130 filing.
Wrap‑up: Test three apps on a free trial; migrate data only once.
How much do you have to invoice to be considered self‑employed?
No euro threshold – what matters is regularity. Spain says you must register as autónomo if you work for yourself on a regular basis, even if you only bill €1.
- The Social Security test is frequency, not income. One paid project per year is usually casual, monthly projects count as a business.
- Case law sometimes sets the minimum at Spain’s minimum wage (SMI), but inspectors still fine workers who stay under the SMI yet invoice often.
- If you advertise services, have repeat clients or fixed hours, the tax office sees you as self‑employed.
Mini example: Ana sells two €150 craft orders in December. Likely hobby → no autónomo fee. Ana sells a €150 order every month. She must register and pay the flat‑rate cuota.
Wrap‑up: There is no hard euro threshold. Habitual work = register early and avoid fines.
Wrap‑up: your invoicing checklist for Spain
Self‑employed invoicing in Spain is changing fast. Paper is on the way out, Verifactu is on the way in, and deadlines hit as early as July 2025. Create invoices with all twelve data points, switch to a certified digital tool, and book every sale the same day. Follow the steps in this guide and self‑employed invoicing in Spain will stay simple, legal and profitable.
According to the European Commission e‑Invoicing Directive official guidance, compliance also makes your invoices usable across borders.
