Yes, you can make an invoice by hand as long as it includes all legally required fields and you keep it correctly. This guide shows exactly what to write on paper, how to calculate VAT, when to add IRPF withholding, and what is changing with e-invoicing rules.
Scope: Spain-focused. Valid for freelancers and micro-SMEs issuing paper or PDF invoices outside the B2G channel. Includes VAT examples at 21%, 10%, 4% and IRPF 15% or 7% for professionals.
Compliance caveat: B2G invoices must be electronic via FACe. B2B e-invoicing and Verifactu software rules are being phased in. Handwritten invoices are still valid in allowed cases until those obligations apply.
Quick Q&A
What is a handwritten invoice? A legal invoice you write on paper. It is valid if content is correct and you keep a copy.
Can I send a photo or scan? Yes. Write in ink, scan to PDF, and store it safely.
Do I always add VAT? Usually yes. Some activities are exempt, and some cases use reverse charge.
When do I subtract IRPF? Only for domestic B2B professional services. Not for B2C and not for goods.
Formula I can trust? Total = base + VAT - IRPF.
How to make an invoice by hand - Quick start
A handwritten invoice is legal based on content, not format. Write clearly in ink, or write then generate a neat PDF scan. keep a copy.
Step-by-step checklist for a full invoice
- Invoice number and series - Use a sequential number. Create a separate series for different establishments or for rectifying invoices.
- Date of issue - Add operation date if different.
- Issuer details - Name or business name, NIF, address, contact.
- Recipient details - Name or business name, NIF/CIF, address.
- Lines of goods or services - Clear description, quantity, unit price.
- Taxable base - Line totals and invoice subtotal before taxes.
- VAT - Indicate rate 21%, 10%, 4% or 0% where applicable. Show VAT amount per rate.
- IRPF withholding (if applicable) - For domestic B2B professional services. 15% general or 7% for new professionals. Subtract it.
- Invoice total - Base + VAT - IRPF.
- Payment terms - Due date, method, bank IBAN. Optional but recommended.
- Notes - Add legal legends if VAT is exempt, reverse charge, simplified invoice, or rectification.
- Delivery and record - Give the original to the client and keep a copy for at least four years. Scans are fine if integrity and legibility are preserved.
Formula box
VAT = base × rate
IRPF retention = base × 0.15 or 0.07
Total = base + VAT - IRPF
How to make an invoice with VAT - Rates, when to charge, examples
In Spain you add VAT to most sales unless an exemption applies. Show the rate and VAT amount on the face of the invoice.
Rates
- 21% general - Most goods and services.
- 10% reduced - Some food, hospitality, transport, housing repairs.
- 4% super-reduced - Basic food, books, medicines.
Specific goods can move categories by rulings. check the AEAT VAT table for current mappingshere.
When not to charge VAT
- Exempt activities under art. 20 LIVA - Health, education, certain finance and insurance, some cultural and real estate operations. no VAT charged. input VAT is not deductible unless a special rule applies.
- Intra-EU B2B services - Place of supply may shift to the buyer. the buyer self-assesses. Remember model 349 for intra-EU operations.
- Exports outside the EU - 0% VAT rate.
- Reverse charge (inversión del sujeto pasivo) - For certain construction services, scrap, some electronics, and other cases. Invoice shows the legend and 0 VAT charged.
Reverse charge wording
- Write: "Operación con inversión del sujeto pasivo - art. 84 LIVA. IVA no repercutido. El destinatario debe autorrepercutir."
Mini-examples
- Example A - Standard VAT only: base 1,000 euro at 21% VAT = 210 VAT. total 1,210.
- Example B - Reduced VAT: base 1,000 at 10% VAT = 100. total 1,100.
- Example C - Super-reduced VAT: base 1,000 at 4% VAT = 40. total 1,040.
- Example D - Reverse charge: base 1,000. VAT 0. legend “reverse charge art. 84 LIVA - recipient accounts for VAT”. total 1,000.
If you prefer a template and walkthrough, see how to make an invoice.
Required invoice fields in Spain - Full vs simplified
Full (ordinary) invoice
Must include: number and series, date, issuer NIF and name, recipient NIF and name, addresses, description of goods or services, taxable base, VAT rate and amount, total, IRPF retention if applicable, reference to rectified invoice when relevant, currency, language optional but recommended spanish.
Simplified invoice
When allowed and what it must include: number and series, date, issuer identification and NIF, identification of goods or services, VAT rate and the expression "IVA incluido" optional, total amount. Include recipient data only if the customer requests it for deduction.
Thresholds
- Simplified invoices are allowed up to 400 euro VAT included in general.
- Up to 3,000 euro VAT included in certain retail activities like hospitality, hairdressers, parking, tolls, and similar.
- If you exceed limits or your B2B customer needs VAT deduction, issue a full invoice.
Numbering, series, rectifications, duplications
Numbering rules - Each series must be strictly sequential without gaps. Do not reuse or renumber issued invoices. Use separate series for different points of sale, online vs offline, or foreign currency operations if helpful.
Rectifying invoices - When correcting an error, issue a rectifying invoice with its own sequential number. Include reference to the original invoice and the correction method - full replacement or differences.
Duplicates - You may issue a duplicate when the original is lost by the client. mark it clearly as "duplicate". Keep track to avoid duplicate accounting.
IRFP on invoices - When to withhold 15% or 7%
Applicability - only for professionals, not for goods traders. Applies when billing another Spanish business or freelancer for services performed in Spain.
Rates
- 15% general rate.
- 7% reduced rate during the year you start the activity and the following two years if you meet conditions. Inform the client in writing when you apply 7%.
How to show it on the invoice
- Layout: subtotal base, plus VAT, minus IRPF retention, equals total payable.
- No IRPF is withheld for B2C or for most goods sales.
Quarterly impact
- The payer withholds and pays this IRPF via their models.
- The freelancer later reconciles it in personal income tax.
Record-keeping - Copies, retention, format
Retention - Keep issued and received invoices for at least 4 years counted from the filing deadline of related taxes. Longer periods can apply under commercial law or for assets.
Format - Paper or electronic copies are fine if you guarantee integrity, legibility, and accessibility. Scans are acceptable. Ensure you can provide invoices promptly to AEAT on request.
Practical tips - Scan handwritten invoices to PDF. Name files series-number_date_client. Back up in two locations. If you work a lot in spreadsheets, see Excel invoicing in Spain.
Worked examples - Handwritten invoice layouts you can copy
Example 1 - Professional service with VAT and IRPF
- Header: "invoice A-2025-001" - date: 03-09-2025
- Issuer: name, NIF, address - recipient: company SL, NIF, address
- Concept lines: "design project - august 2025 - 20 hours x 50 euro"
- Subtotal: 1,000 euro - VAT 21%: 210 - IRPF 15%: -150 - total: 1,060 euro
- Notes: "domestic B2B professional service. IRPF withheld by recipient."
Example 2 - Simplified invoice in hospitality
- Fields: number, date, issuer NIF and name, description "catering menu".
- VAT 10% included. Total 275 euro.
Example 3 - Reverse charge legend example
- Text: "Operación con inversión del sujeto pasivo - art. 84 LIVA. IVA no repercutido. El destinatario debe autorrepercutir."
Handwritten vs e-invoicing - What is changing and when to switch
B2G - Since 15-01-2015 invoices to Spanish public administrations must be electronic (Facturae) via FACe. Handwritten or paper is not accepted there.
B2B - The crea y crece law makes B2B e-invoicing mandatory once its technical regulation is approved. Large companies first, then the rest within 12 and 24 months respectively. Plan the switch.
Verifactu - Royal decree 1007/2023 sets requirements for invoicing systems. Software vendors must meet them from mid-2025. Businesses must use compliant systems in 2026 with an extra grace period for freelancers. Keep handwritten only where allowed and for edge cases.
When to switch now
- You issue more than a handful of invoices per month.
- You need ROI intra-EU operations or model 349.
- You work with public clients or customers who ask for structured e-invoices.
- You want clean numbering and automatic VAT or IRPF.
What to look for in software
- Sequential series control, VAT mapping to 21-10-4, IRPF 15-7, reverse charge legends.
- Model 303 and 390, and model 349 support.
- Verifactu readiness and B2G FACe export.
- If you want to automate everything, try renn.
Warning:
B2G is fully electronic since 2015. For B2B, plan for crea y crece e-invoicing and Verifactu.
Read more: Mandatory electronic invoice for self-employed.
Bottom line
You can still write an invoice by hand in Spain if it has all required fields and you keep it properly. Add VAT when due, subtract IRPF only for domestic B2B professional services, and number every invoice in sequence. For public sector clients and soon for most B2B, you must switch to compliant e-invoicing software - plan that transition now. If you need more detail on how to make an invoice by hand, bookmark this guide and the linked resources.
