If you invoice in Spain, you must comply with specific legal requirements. Whether you're a freelancer or business, understanding these requirements is essential to avoid penalties and prepare accurate invoices.
Disclaimer: This guide is provided for informational purposes only and does not constitute legal or tax advice. Compliance information is aggregated by AI from public sources. This is not legal advice. You remain responsible for final compliance.
This content is generated by AI from public sources and may be inaccurate or outdated. It is not reviewed by legal professionals and does not constitute legal advice. You must verify requirements with qualified counsel.
AI sources include public regulations and official guidance from tax authorities and e-invoicing bodies.
Requisitos esenciales
NIF/CIF of issuer and recipient
Mandatory to include the Tax Identification Number of both parties.
Invoice number and date
Unique sequential numbering and issue date.
Description of goods/services
Clear detail of what's invoiced, quantities and unit prices.
Taxable base, VAT and total
Breakdown by applicable VAT rates (21%, 10%, 4%, exempt).
VERI*FACTU (from 2025)
Invoice verification system with QR code for certain taxpayers.
Errores comunes
- ✗Forgetting customer's NIF/CIF
- ✗Not including VAT breakdown
- ✗Non-sequential numbering
- ✗Missing VERI*FACTU code when mandatory