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 ensure the legal validity of your invoices.
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