In Spain, invoices must comply with the requirements set by Real Decreto 1619/2012 and VAT law. This guide details all requirements according to the invoicing context (B2B or B2C).
⚠️ Disclaimer: This guide is provided for informational purposes only and does not constitute legal or tax advice. For complex situations, consult a certified accountant or tax lawyer.
B2B Spain
Context: B2B_ES
10 requirements, 11 rules
Required Information
Invoice Number
RequiredThe invoice must contain a number and, if applicable, a serial number. The numbering must be correlative within each series.
Conditions:
Always required
Example:
F-2025-000123
Legal sources:
Numero y, en su caso, serie. La numeracion de las facturas dentro de cada serie sera correlativa.
Invoice Date
RequiredThe invoice must indicate the date of issue.
Conditions:
Always required
Example:
Date of issue: 10/01/2025
Legal sources:
La fecha de su expedicion.
Supplier Name & Address
RequiredThe invoice must indicate the full name or business name and address of the issuer.
Conditions:
Always required
Example:
Servicios ABC SL, Calle Mayor 10, 28013 Madrid
Legal sources:
Nombre y apellidos, razon o denominacion social completa, tanto del obligado a expedir factura como del destinatario.
Domicilio, tanto del obligado a expedir factura como del destinatario de las operaciones.
Business Tax ID (SIREN/SIRET)
RequiredThe Tax Identification Number (NIF) of the issuer, or the one assigned by another Member State where applicable, must be included.
Conditions:
Always required
Example:
Tax ID: B12345678
Legal sources:
Numero de Identificacion Fiscal atribuido por la Administracion tributaria espanola o, en su caso, por la de otro Estado miembro de la Union Europea.
Customer Name & Address
RequiredThe invoice must indicate the full name or business name and address of the recipient.
Conditions:
Always required
Example:
Client XYZ SA, Avenida Diagonal 520, 08006 Barcelona
Legal sources:
Nombre y apellidos, razon o denominacion social completa, tanto del obligado a expedir factura como del destinatario.
Domicilio, tanto del obligado a expedir factura como del destinatario de las operaciones.
Customer Tax ID
RequiredThe recipient's NIF must be recorded in exempt intra-Community deliveries, in operations with investment of the taxable person or when applicable for operations in the territory of application of the tax.
Conditions:
Required for business customers (B2B) or reverse charge scenarios
Example:
Tax ID: B87654321
Legal sources:
Asimismo, sera obligatoria la consignacion del Numero de Identificacion Fiscal del destinatario en determinados supuestos.
Line Items Details
RequiredThe description of the operations must be included with the necessary data to determine the tax base, including the unit price without tax and the discounts not included in said price.
Conditions:
Always required (for each line item)
Example:
2 x Consulting services - 500 EUR unit - VAT 21%
Legal sources:
Descripcion de las operaciones, consignandose todos los datos necesarios para la determinacion de la base imponible del Impuesto.
Price Discounts
Discounts or rebates not included in the unit price must be indicated.
Conditions:
If applicable to the transaction
Example:
5% trade discount applied
Legal sources:
Asi como cualquier descuento o rebaja que no este incluido en dicho precio unitario.
VAT Breakdown
RequiredThe invoice must indicate the VAT rate applied and the amount charged, separately and with a breakdown of the tax base when there are different types or exemptions.
Conditions:
Always required (separate taxable basis for VAT category when applicable)
Example:
VAT 21%: base 1 000 EUR, fee 210 EUR
Legal sources:
El tipo impositivo o tipos impositivos, en su caso, aplicados a las operaciones.
La cuota tributaria que, en su caso, se repercuta, que debera consignarse por separado.
Debera especificarse por separado la parte de base imponible correspondiente a cada una de las operaciones.
Supply/Delivery Date
RequiredIf the date of operations or advance payment is different from the date of dispatch, it must be indicated on the invoice.
Conditions:
Required if different from invoice date
Example:
Date of operation: 05/01/2025
Legal sources:
La fecha en que se hayan efectuado las operaciones... siempre que se trate de una fecha distinta a la de expedicion.
Special Rules
VAT Exemption Display
Special ruleExplanation:
If an operation is exempt, the applicable regulatory reference must be included or the exemption must be expressly indicated.
Legal sources:
En el supuesto de que la operacion... este exenta del Impuesto, una referencia a las disposiciones correspondientes... o indicacion de que la operacion esta exenta.
New Means of Transport
Special ruleExplanation:
In the intra-community delivery of new means of transport, their characteristics and use must be indicated.
Legal sources:
En las entregas de medios de transporte nuevos... sus caracteristicas, la fecha de su primera puesta en servicio y las distancias recorridas u horas realizadas.
Self-Billing
Special ruleExplanation:
When the invoice is issued by the recipient, the mention "invoicing by recipient" must be included. Include the mention: "facturacion por el destinatario"
Legal sources:
La mencion "facturacion por el destinatario".
Reverse Charge Mechanism
Special ruleExplanation:
If the taxable person of the tax is the recipient, the mention "reversal of the taxable person" must appear. Include the mention: "inversion del sujeto pasivo"
Legal sources:
La mencion "inversion del sujeto pasivo".
Travel Agency Special Scheme
Special ruleExplanation:
If the special regime for travel agencies applies, it must be indicated on the invoice. Include the mention: "regimen especial de las agencias de viajes"
Legal sources:
La mencion "regimen especial de las agencias de viajes".
Margin Scheme
Special ruleExplanation:
If the special regime for used goods, art objects, antiques or collectibles applies, the corresponding mention must be indicated. Include the mention: "regimen especial de los bienes usados" / "...objetos de arte" / "...antiguedades y objetos de coleccion"
Legal sources:
La mencion "regimen especial de los bienes usados", "...objetos de arte" o "...antiguedades y objetos de coleccion".
Cash Accounting Scheme
Special ruleExplanation:
If the special regime of the cash criterion is applied, it must be indicated on the invoice. Include the mention: "regimen especial del criterio de caja"
Legal sources:
La mencion "regimen especial del criterio de caja".
Public Administration E-Invoicing
Special ruleExplanation:
Invoices to Public Administrations must be electronic in Facturae 3.2.x format with XAdES signature.
Legal sources:
Las facturas que se remitan a las Administraciones Publicas seran electronicas y se ajustaran al formato Facturae 3.2.x con firma XAdES.
B2B E-Invoicing Requirement
Special ruleExplanation:
Law 18/2022 establishes the mandatory nature of electronic invoices in B2B relationships (pending regulatory development).
Legal sources:
Todos los empresarios y profesionales deberan expedir, remitir y recibir facturas electronicas en sus relaciones comerciales con otros empresarios y profesionales.
Consumer E-Invoice Consent
Special ruleExplanation:
In contracts with consumers, the electronic invoice requires express consent and the consumer may demand a paper invoice.
Legal sources:
El consumidor tendra derecho a recibir la factura en papel y la factura electronica requerira consentimiento expreso.
VERI*FACTU QR Requirement
Special ruleExplanation:
Invoices issued with VERI*FACTU systems must include a QR code and the required phrase. Include the mention: "Factura verificable..."
Legal sources:
La representacion grafica del contenido parcial de la factura mediante un codigo QR y la frase "Factura verificable..." o "VERI*FACTU".
B2C Spain
Context: B2C_ES
10 requirements, 9 rules
Required Information
Invoice Number
RequiredThe invoice must contain a number and, if applicable, a serial number. The numbering must be correlative within each series.
Conditions:
Always required
Example:
F-2025-000123
Legal sources:
Numero y, en su caso, serie. La numeracion de las facturas dentro de cada serie sera correlativa.
Invoice Date
RequiredThe invoice must indicate the date of issue.
Conditions:
Always required
Example:
Date of issue: 10/01/2025
Legal sources:
La fecha de su expedicion.
Supplier Name & Address
RequiredThe invoice must indicate the full name or business name and address of the issuer.
Conditions:
Always required
Example:
Servicios ABC SL, Calle Mayor 10, 28013 Madrid
Legal sources:
Nombre y apellidos, razon o denominacion social completa, tanto del obligado a expedir factura como del destinatario.
Domicilio, tanto del obligado a expedir factura como del destinatario de las operaciones.
Business Tax ID (SIREN/SIRET)
RequiredThe Tax Identification Number (NIF) of the issuer, or the one assigned by another Member State where applicable, must be included.
Conditions:
Always required
Example:
Tax ID: B12345678
Legal sources:
Numero de Identificacion Fiscal atribuido por la Administracion tributaria espanola o, en su caso, por la de otro Estado miembro de la Union Europea.
Customer Name & Address
RequiredThe invoice must indicate the name and address of the recipient.
Conditions:
Always required
Example:
Private client, Calle Gran Via 1, 28013 Madrid
Legal sources:
Nombre y apellidos, razon o denominacion social completa, tanto del obligado a expedir factura como del destinatario.
Domicilio, tanto del obligado a expedir factura como del destinatario de las operaciones.
Customer Tax ID
RequiredIn certain cases (investment of the taxable person or intra-Community supplies), the recipient's NIF must be included.
Conditions:
Required if customer is liable for VAT (reverse charge or intra-EU supply)
Example:
Tax ID: 12345678Z
Legal sources:
Sera obligatoria la consignacion del Numero de Identificacion Fiscal del destinatario en determinados casos.
Line Items Details
RequiredThe description of the operations must be included with the necessary data to determine the tax base, including the unit price without tax and the discounts not included in said price.
Conditions:
Always required (for each line item)
Example:
Professional service - 100 EUR - VAT 21%
Legal sources:
Descripcion de las operaciones, consignandose todos los datos necesarios para la determinacion de la base imponible del Impuesto.
Price Discounts
Discounts or rebates not included in the unit price must be indicated.
Conditions:
If applicable to the transaction
Example:
5% trade discount applied
Legal sources:
Asi como cualquier descuento o rebaja que no este incluido en dicho precio unitario.
VAT Breakdown
RequiredThe invoice must indicate the VAT rate applied and the amount charged, separately and with a breakdown of the tax base when there are different types or exemptions.
Conditions:
Always required (separate taxable basis for VAT category when applicable)
Example:
VAT 21%: EUR 100 base, EUR 21 fee
Legal sources:
El tipo impositivo o tipos impositivos, en su caso, aplicados a las operaciones.
La cuota tributaria que, en su caso, se repercuta, que debera consignarse por separado.
Debera especificarse por separado la parte de base imponible correspondiente a cada una de las operaciones.
Supply/Delivery Date
RequiredIf the date of operations or advance payment is different from the date of dispatch, it must be indicated on the invoice.
Conditions:
Required if different from invoice date
Example:
Date of operation: 05/01/2025
Legal sources:
La fecha en que se hayan efectuado las operaciones... siempre que se trate de una fecha distinta a la de expedicion.
Special Rules
VAT Exemption Display
Special ruleExplanation:
If an operation is exempt, the applicable regulatory reference must be included or the exemption must be expressly indicated.
Legal sources:
En el supuesto de que la operacion... este exenta del Impuesto, una referencia a las disposiciones correspondientes... o indicacion de que la operacion esta exenta.
New Means of Transport
Special ruleExplanation:
In the intra-community delivery of new means of transport, their characteristics and use must be indicated.
Legal sources:
En las entregas de medios de transporte nuevos... sus caracteristicas, la fecha de su primera puesta en servicio y las distancias recorridas u horas realizadas.
Self-Billing
Special ruleExplanation:
When the invoice is issued by the recipient, the mention "invoicing by recipient" must be included. Include the mention: "facturacion por el destinatario"
Legal sources:
La mencion "facturacion por el destinatario".
Reverse Charge Mechanism
Special ruleExplanation:
If the taxable person of the tax is the recipient, the mention "reversal of the taxable person" must appear. Include the mention: "inversion del sujeto pasivo"
Legal sources:
La mencion "inversion del sujeto pasivo".
Travel Agency Special Scheme
Special ruleExplanation:
If the special regime for travel agencies applies, it must be indicated on the invoice. Include the mention: "regimen especial de las agencias de viajes"
Legal sources:
La mencion "regimen especial de las agencias de viajes".
Margin Scheme
Special ruleExplanation:
If the special regime for used goods, art objects, antiques or collectibles applies, the corresponding mention must be indicated. Include the mention: "regimen especial de los bienes usados" / "...objetos de arte" / "...antiguedades y objetos de coleccion"
Legal sources:
La mencion "regimen especial de los bienes usados", "...objetos de arte" o "...antiguedades y objetos de coleccion".
Cash Accounting Scheme
Special ruleExplanation:
If the special regime of the cash criterion is applied, it must be indicated on the invoice. Include the mention: "regimen especial del criterio de caja"
Legal sources:
La mencion "regimen especial del criterio de caja".
Consumer E-Invoice Consent
Special ruleExplanation:
In contracts with consumers, the electronic invoice requires express consent and the consumer may demand a paper invoice.
Legal sources:
El consumidor tendra derecho a recibir la factura en papel y la factura electronica requerira consentimiento expreso.
VERI*FACTU QR Requirement
Special ruleExplanation:
Invoices issued with VERI*FACTU systems must include a QR code and the required phrase. Include the mention: "Factura verificable..."
Legal sources:
La representacion grafica del contenido parcial de la factura mediante un codigo QR y la frase "Factura verificable..." o "VERI*FACTU".
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