Spain's invoicing regulations are governed primarily by the Reglamento de Facturación (Royal Decree 1619/2012) and, increasingly, by the new Reglamento VeriFactu (Royal Decree 1007/2023). Issuing an invoice that does not meet all legal requirements exposes you to AEAT sanctions and — in the case of your client — can invalidate their right to deduct the VAT on that invoice.

Here is a complete checklist of what every Spanish factura must include.

1. Invoice Number and Series

Every invoice must carry a unique, sequential number. The numbering must be continuous with no gaps within each series. You may use multiple series (for example, one for domestic clients and one for international), but within each series the sequence must be unbroken.

Example: FAC-2025-0001, FAC-2025-0002, etc.

Resetting the counter mid-year (unless you use a date-based series) or issuing out-of-sequence numbers can be questioned by the AEAT during an audit.

2. Issue Date

The date the invoice was issued. For invoices to VAT-registered businesses, this must generally be the date the supply was made (or within 15 days for intra-EU transactions).

3. Issuer Details (Emisor)

Your invoice must identify you clearly:

  • Full legal name or business name
  • NIF / NIE / CIF — your Spanish tax identification number. This is mandatory. A foreign VAT number alone is not sufficient if you are established in Spain.
  • Fiscal address — the registered address on file with the AEAT

4. Recipient Details (Receptor)

When invoicing a business or professional (not a final consumer), the invoice must include the recipient's:

  • Full legal name or company name
  • NIF / NIE / CIF (or EU VAT number for intra-community invoices)
  • Fiscal address

You can omit recipient details only on facturas simplificadas (see below), which are limited to €400 total (or €3,000 in certain sectors).

5. Description of Services or Goods

The invoice must describe what was supplied. A vague description like "professional services" may be challenged. The description should be specific enough to identify the nature of the transaction — for example, "Web design services for e-commerce project — January 2025" or "Supply of 50 units of Product X (ref. ABC-123)".

For VAT purposes, if different items attract different VAT rates, they must be listed separately with their individual base amounts.

6. Taxable Base (Base Imponible)

The net amount before taxes — the price of the goods or services excluding VAT. If you apply a discount, the base imponible is the amount after the discount.

7. IVA (VAT) Rate and Amount

The applicable IVA rate must be stated on every invoice (except certain exempt transactions). Spain has three main IVA rates:

  • 21% — general rate (most goods and services)
  • 10% — reduced rate (passenger transport, hospitality, construction repairs, certain food)
  • 4% — super-reduced rate (basic food, books, medicines, certain social services)

State both the percentage and the euro amount. If the transaction is exempt from IVA, you must indicate the legal basis for the exemption (for example, "Exento IVA art. 20.Uno.11 Ley 37/1992" for medical services).

8. IRPF Withholding (Retención IRPF)

If you are an autónomo (self-employed professional) billing a Spanish business, you generally must apply an IRPF retention on your invoice. The standard rate is 15%. New autónomos in their first three years pay a reduced rate of 7%.

The IRPF retention is deducted from the total: it is money the client pays directly to the AEAT on your behalf via Modelo 111, and you recover it when you file your annual tax return (Modelo 100).

IRPF does not apply when invoicing:

  • Private individuals (final consumers)
  • Clients based outside Spain
  • Clients in Ceuta, Melilla, or the Canary Islands (different tax regime)

9. Total Amount

The final amount the client owes: base imponible + IVA − IRPF retention (if applicable).

10. Payment Details (Optional but Recommended)

Legally not mandatory in most cases, but practically essential: IBAN, payment method, and due date. Including clear payment instructions reduces late payments significantly.

Factura Simplificada

For retail sales to final consumers, Spain allows a factura simplificada (simplified invoice) — essentially a receipt — when the total does not exceed €400 (or €3,000 in hospitality, transport, or certain retail sectors). A factura simplificada does not need to include the recipient's name or NIF, but it cannot be used to deduct IVA.

VeriFactu: What Is Changing from 2027

Under Royal Decree 1007/2023, all invoices issued by Spanish businesses will eventually need to include a cryptographic hash and QR code for AEAT verification. Large companies must comply from January 2027 and autónomos from July 2027. Facturi is already VeriFactu-certified, so all invoices generated through the platform will be compliant from day one.

How Facturi Ensures Compliance

Facturi automatically populates all mandatory fields — issuer NIF, sequential numbering, IVA calculation, IRPF retention — based on your organisation settings. Every invoice is digitally signed (RSA-2048) and includes a public verification URL, satisfying both current legal requirements and the incoming VeriFactu standard.