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Invoice requirements in Spain

Checked 21 October 2026. General guidance, not tax advice.

Spanish invoices (facturas) must follow the Reglamento de facturación. If you're self-employed and invoice other businesses or professionals, you'll usually also deduct IRPF withholding (retención) from the total, which your customer pays to the tax agency for you.

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What a VAT (IVA) invoice must show

  • An invoice number (and series, if you use more than one) and the date of issue
  • Your full name or company name, NIF and address
  • The customer's name, NIF and address (the NIF is needed for business customers)
  • A description of the operation and the date it took place, if different from the invoice date
  • The tax base (base imponible), the IVA rate and the IVA amount (cuota)
  • Any IRPF withholding, as a separate line taken off the total
  • The total to pay

VAT (IVA) rates

RateTax
General 21%IVA 21%
Reduced 10%IVA 10%
Super-reduced 4%IVA 4%

Not sure of the amount with tax? Use our VAT calculator.

If you're not registered for VAT (IVA)

  • Almost every autónomo in mainland Spain charges IVA. Exempt activities (such as some medical and educational services) must cite the article of the IVA law that exempts them.
  • The Canary Islands use IGIC instead of IVA (7% general rate), and Ceuta and Melilla use IPSI.
E-invoicing: Spain's VeriFactu rules start on 1 January 2027 for companies and 1 July 2027 for self-employed people (autónomos). From then, invoices must be made with certified billing software that records them with the tax agency. Until then a PDF invoice like this one is fine.

Good to know

  • IRPF withholding is normally 15%, or 7% in your first three years as a professional.
  • VeriFactu: from 1 January 2027 (companies) and 1 July 2027 (autónomos), invoices must be issued with certified software that sends records to the tax agency. These dates were moved back a year in December 2025.
  • A simplified invoice (factura simplificada) is allowed up to €400 including IVA.

Official sources

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Our free invoice generator knows the rules above. Choose Spain as your country and it shows the right fields, adds the right wording, and checks that nothing is missing before you download the PDF.

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