Educational guide
How to Invoice in Spain
IVA rules and anti-fraud software requirements are tightening; invoice content must support SII and future e-invoicing.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
Invoicing in Spain is governed by IVA (Impuesto sobre el Valor Añadido) regulations administered by the Agencia Tributaria (AEAT). The standard IVA rate is 21%, with a reduced rate of 10% for food, transport, and hospitality, and a super-reduced rate of 4% for essential goods like bread, milk, fruits, books, and medicines. Every factura must include the seller's and buyer's NIF (Número de Identificación Fiscal), a sequential invoice number without gaps, the date of issue, a clear description of services or goods, and a complete IVA breakdown by rate.
Large businesses with turnover above €6 million, VAT group members, and companies on the REDEME monthly refund register must report invoices in near real-time through the SII (Suministro Inmediato de Información) system. SII requires invoice data to be submitted to AEAT within four calendar days of issuance, creating a fast-paced compliance requirement that demands automated invoicing workflows.
Spain is also implementing the Ley Crea y Crece mandate, which will require all B2B domestic transactions to use structured electronic invoices. Large companies will comply first, with SMEs following on a phased timeline. The Canary Islands, Ceuta, and Melilla operate outside the EU VAT territory — the Canaries use IGIC at 7% instead of IVA, and Ceuta and Melilla have their own IPSI regime. Payment by transferencia bancaria (SEPA bank transfer) is standard across Spain, and Bizum is gaining popularity for smaller B2B and B2C payments. Invoices must be retained for at least four years under the general tax statute of limitations, though many advisors recommend keeping them for six years to cover commercial law obligations.
Invoice checklist: common fields in Spain
What buyers, auditors, and tax authorities often expect to see on a commercial invoice. “Required” reflects typical compliance expectations for registered businesses—not every sole trader scenario.
Seller Name & Address
Usually requiredNombre or razón social, domicilio fiscal, and NIF/CIF of the seller. For companies, include the legal form (S.L., S.A., etc.) and Registro Mercantil data where applicable.
Buyer Name & Address
Usually requiredFull legal name, address, and NIF of the buyer. For intra-EU B2B transactions, include the buyer's EU VAT number (NIF-IVA) to enable reverse charge or zero-rate treatment.
Invoice Number
Usually requiredNumeración correlativa — sequential numbering without gaps within a series. Multiple series are allowed (e.g., by branch or activity) but each must maintain unbroken sequential integrity.
Invoice Date
Usually requiredFecha de expedición is mandatory. The fecha de operación (date of supply or service completion) must also appear if it differs from the issue date, for correct IVA period allocation.
NIF / CIF
Usually requiredNúmero de Identificación Fiscal of both seller and buyer. The NIF is the primary tax identifier in Spain and is validated by AEAT. For EU transactions, use the NIF-IVA format (ES + NIF).
Tax Breakdown
Usually requiredBase imponible (taxable base), tipo de IVA (21%, 10%, or 4%), and cuota de IVA (tax amount) per applicable rate. If multiple rates apply, each must be itemized separately with subtotals.
Currency
Usually requiredEUR for domestic transactions. Foreign currency is permitted for international deals, but IVA must be calculated and reported in EUR on your periodic VAT declarations.
Payment Terms
Often optionalLey 3/2004 limits B2B payment terms to a maximum of 60 days from invoice receipt. Late payment interest is mandatory by law and must be applied when terms are exceeded.
Description of Goods or Services
Usually requiredA detailed description of the goods delivered or services provided is mandatory. It must be specific enough for AEAT to verify the correct IVA rate and treatment were applied.
Tax and regulatory themes in Spain
IVA (VAT)
General 21%, reduced 10% (food, transport, hospitality), super-reduced 4% (bread, milk, fruits, books, medicine). Canary Islands use IGIC (7%) instead of IVA.
SII (Real-Time Reporting)
Companies with turnover above €6 million, large groups, and VAT group members must report invoices to AEAT within 4 days of issuance through the SII platform.
B2B E-Invoicing (Ley Crea y Crece)
Spain is phasing in mandatory structured e-invoicing for all B2B domestic transactions. Large companies first, with SMEs following. Invoices must be in a structured format like Facturae.
Popular payment methods in Spain
Methods commonly used for B2B and freelance payments. Availability depends on banks, platforms, and contract terms.
- Transferencia bancaria (SEPA bank transfer)
- Domiciliación bancaria (direct debit)
- Tarjeta de crédito/débito
- Bizum (mobile payments)
- Confirming (bank-mediated supplier payments)
Business and cultural tips for Spain
- Spanish B2B payment terms can stretch to 60 days legally, but actual practice may vary. Negotiate terms clearly and put them in writing.
- If your client operates in the Canary Islands, Ceuta, or Melilla, IVA does not apply — IGIC or IPSI rules apply instead.
- Include your IBAN prominently. Spanish companies predominantly use SEPA transfers for B2B payments.
- SII-registered companies have strict 4-day reporting deadlines for issued invoices — ensure your invoicing workflow supports this pace.
- Bizum is gaining traction for smaller B2B payments and is widely adopted across Spain. Consider offering it as an option for faster collections.
- Spanish businesses value personal relationships. A follow-up call or email confirming invoice receipt is common practice and appreciated.
- When working with large Spanish corporations, confirm whether they use a confirming payment system through their bank, as this affects your payment timeline and process.
- Prepare for the Ley Crea y Crece e-invoicing mandate by adopting Facturae-compatible invoicing software before the compliance deadline.
Invoicing in Spain: common questions
Invoicing guides for other countries
Prefer a product overview for this market? See Billed for Spain.
Start Invoicing in Spain
When your process is clear, tools help you stay consistent. Billed supports professional invoices, payment links, and records—use alongside advice from your local professional.
No credit card required. Cancel anytime.