SME invoicing is no longer just about sending PDFs. Spain's compliance landscape is shifting fast: Verifactu certification is mandatory from 1 July 2027, structured B2B e-invoicing under Crea y Crece is rolling out in phases, and public-sector billing already requires Facturae XML via FACe. This guide covers what must appear on every invoice, which VAT and IRPF rules apply, B2B payment terms, cross-border billing, rectifying invoices, and which platforms handle all of it best.
Every full invoice (factura completa) issued by an SME must include all of the following under RD 1619/2012:
A simplified invoice (factura simplificada) is permitted for retail and hospitality sales under €400 where the buyer does not need to deduct VAT. It omits the client's NIF and address. For all B2B transactions, a full invoice is required.
When multiple rates apply on the same invoice, list each taxable base and its corresponding VAT amount separately. Mixing them into a single line is not accepted by AEAT.
IRPF withholding (retención) is deducted from the invoice total and paid directly to AEAT by the client on the supplier's behalf. It applies only to professional services invoiced between Spanish resident businesses.
The withheld amount appears as a negative line on the invoice. Example: taxable base €1,000 + 21% VAT €210 - 15% IRPF €150 = total due €1,060. The client pays €1,060 and remits the €150 to AEAT via Modelo 111.
Ley 3/2004 (transposing EU Directive 2011/7/EU) sets the legal default for commercial transactions:
SME invoicing software should allow you to set payment due dates per client and send automated reminders at 7, 14, and 30 days overdue. Platforms with built-in payment links (Stripe, Redsys) collect faster than bank-transfer-only invoices.
Intra-EU B2B services and goods. When you sell to a VAT-registered business in another EU country, the reverse charge mechanism applies. You issue an invoice at 0% VAT, include the client's EU VAT number (verified via VIES), and add the note "Inversión del sujeto pasivo — Art. 194 Directiva 2006/112/CE". The client accounts for VAT in their own country. You declare the sale on Modelo 349 (quarterly recapitulative statement).
Exports outside the EU. Goods exported to non-EU countries are zero-rated (0% VAT). Services to non-EU businesses follow the general reverse charge rule — no Spanish VAT charged, no Modelo 349 required.
Receiving services from foreign suppliers. If you receive professional services from an EU or non-EU provider, you self-account for Spanish VAT via Modelo 303 as the recipient (acquired reverse charge). The input VAT is simultaneously deductible in the same return.
OSS (One Stop Shop). If you sell goods or digital services to consumers (B2C) across the EU, OSS lets you register once in Spain and report all EU VAT through a single quarterly return. Threshold: €10,000 total EU B2C sales per year.
A rectifying invoice corrects an error or adjusts an amount on a previously issued full invoice.
When to issue:
How to issue:
The right to issue a rectificativa expires after 4 years (the general AEAT limitation period). Do not attempt to correct an invoice by editing the original — Verifactu's immutable hash chain makes post-issue edits technically impossible and legally impermissible.
Verifactu applies to the invoicing software itself. A certified system (SIF) chains every invoice record with a cryptographic hash so nothing can be altered after creation. In Verifactu transmission mode the platform sends records to the AEAT in real time. Outside transmission mode, the anti-tampering rules and QR code still apply. The deadline is 1 July 2027 for all businesses and autónomos under Royal Decree 1007/2023. Fines for non-compliant software reach up to €50,000 per year.
Crea y Crece applies to the invoices you exchange with other businesses. Once the ministerial order is published (expected 2027 to 2028), structured B2B e-invoices in Facturae or compatible UBL format become mandatory. The rollout is phased: companies above €8 million turnover go first, then everyone else within two years.
Public sector billing is a separate and immediate obligation. If you bill any ministry, council, hospital, or state agency, you already need Facturae 3.2.1 or 3.2.2 delivered via FACe. No future deadline applies here — this is current law.
All prices monthly excluding VAT. Verifactu status as of May 2026.
renn — best for autónomos and micro-SMEs
Verifactu-certified and built specifically for the Spanish market. Free plan covers up to 25 invoices per month. VAT and IRPF preconfigured; automated quarterly filings (Modelo 303, 130, 111, 115) replace the need for a gestor for most autónomos and micro-businesses.
Holded — best for growing SMEs needing ERP features
All-in-one platform combining invoicing, CRM, inventory, project management, and SEPA direct debits. Verifactu roadmap active with beta XML gateway. Integrates with Shopify, Stripe, and Zapier.
Quipu — best for Spanish tax compliance and cash flow
Strong on AEAT compliance: receipt scanning with OCR, VAT and IRPF management, bank connectors, and cash-flow forecasts. Marketplace of human advisors available for escalation.
FacturaDirecta — best lightweight Spanish invoicing
Long-established Spanish platform with Modelo 303 and 347 support, quote-to-invoice flow, client portal, and supplier invoice capture. Facturae export included. Verifactu compliance in active development.
STEL Order — best for field-service and trades
Invoicing combined with CRM, delivery notes, field-service features, and a strong mobile app. Built for companies that issue invoices on location. Verifactu-certified.
Sage 50cloud — best for SMEs with payroll and complex accounting
Established accounting suite with invoicing, payroll, and deep compliance features. Wide network of certified partner accountants. Full Verifactu certification with AEAT transmission mode.
Cuentica — best for cash-flow simplicity
Clean interface focused on cash-flow visibility. Handles invoicing, expense capture, and quarterly tax preparation. Popular with service-based SMEs. Verifactu compliance in active development.
Monthly prices excluding VAT, billed annually in most cases:
Hidden costs to watch:
Priority connections for a growing business:
Automations with fast payback: auto-send payment reminders at 7, 14, and 30 days overdue; push paid invoices to Google Drive; trigger a notification when a large invoice is opened by the client.
For an autónomo or micro-SME under 5 employees with under 50 invoices per month, renn or Quipu cover compliance and quarterly filings without requiring an accountant. The free or entry plan handles the volume; automated Modelo 303 removes the biggest admin burden.
For a growing SME with 5 to 20 employees managing inventory, projects, or a sales pipeline, Holded gives the broadest module set without jumping to full ERP pricing. STEL Order is the stronger pick if the team works on-site.
For a business above 20 employees with payroll, multi-entity structures, or complex accounting needs, Sage 50cloud provides the depth and the local support network to match.
For any business billing public administrations today, verify that the chosen platform exports Facturae 3.2.1 or 3.2.2 and connects to FACe. renn, Holded, Quipu, and FacturaDirecta all support this.
Allow two to four weeks for the migration. Do not wait until the Verifactu deadline.
The right SME invoicing platform depends on invoice volume, the tax filings you need to automate, and how fast Verifactu compliance is arriving. renn covers the full picture for autónomos and micro-SMEs: Verifactu-certified invoicing, automated VAT and IRPF handling, and quarterly filings (Modelo 303, 130, 111, 115) without a separate gestor. For the full breakdown of billing options, see billing software for small businesses. For the compliance detail, see the Verifactu guide and the electronic invoice overview. To get started, visit renn invoicing or register as an autónomo online.
