Professional Invoice Template for Spain

Spanish invoicing law (Real Decreto 1619/2012) requires these mandatory fields on every factura completa:

• Invoice number and series — sequential, no gaps
• Invoice date and date of supply (if different)
• NIF/CIF of both issuer and recipient
• Full name and address of both parties
• Description of services or goods
• Taxable base (base imponible) per IVA rate
• IVA rate and IVA amount
• IRPF retention (retención) — if applicable for professional services
• Total amount including IVA (and net of any IRPF retention)

IRPF retention (typically 15%, or 7% for new autónomos in their first three years) is deducted from the invoice total on professional services billed to Spanish businesses. If you are an autónomo providing services to a Spanish company, you must include it.

Spain applies three IVA rates:

• 21% — General rate: most goods and services (consulting, software, advertising)
• 10% — Reduced rate: food (non-essential), hospitality, passenger transport, housing
• 4% — Super-reduced rate: basic foods (bread, milk, eggs), books, medicines, prosthetics

Export and intra-EU B2B supplies are exempt (0%). The Canary Islands (IGIC), Ceuta, and Melilla have their own tax regimes and are not subject to standard IVA.

Unlike Germany and France, Spain has no IVA registration threshold. All autónomos and businesses must register for IVA from their first day of business and charge IVA on applicable supplies.

IVA declarations are filed quarterly using Modelo 303 and summarized annually in Modelo 390. Large companies with turnover over €6 million must file monthly and report via SII (Suministro Inmediato de Información) — a real-time VAT ledger reporting system to Agencia Tributaria.

Spain is rolling out mandatory certified invoicing software requirements:

• VeriFactu: A tamper-proof invoicing system required for most of Spain. Each invoice is signed with a hash and QR code to ensure traceability. Corporate taxpayers must comply from January 1, 2027; autónomos from July 1, 2027.
• TicketBAI: The equivalent system in the Basque Country (Álava, Bizkaia, Gipuzkoa), already mandatory for most businesses.
• SII (Suministro Inmediato de Información): Large companies with annual turnover above €6 million must submit invoice records to the AEAT within 4 days of issue — applicable now, not from 2027.

Standard Excel or PDF invoices will not meet VeriFactu requirements once your obligation date arrives, as the system requires software-generated signed records.