Educational guide
How to Invoice in Spain
The invoice details Spanish law requires, the IVA rates set in the VAT law, and the Tax Agency's dates for invoicing software and B2B e-invoices, each quoted in Spanish with a translation and a date.
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.
Spanish IVA is managed by the Agencia Estatal de Administración Tributaria (AEAT), under laws published in the Boletín Oficial del Estado (BOE). Article 90 of Ley 37/1992 (BOE consolidated text, last updated October 7, 2026) says: "El Impuesto se exigirá al tipo del 21 por ciento, salvo lo dispuesto en el artículo siguiente." (our translation: the tax is charged at 21 percent, except as the next article provides.) Article 91 then sets reduced rates: "Se aplicará el tipo del 10 por ciento a las operaciones siguientes" (our translation: the 10 percent rate applies to the following transactions) and "Se aplicará el tipo del 4 por ciento a las operaciones siguientes" (our translation: the 4 percent rate applies to the following transactions).
Two AEAT timetables are now running, and they are separate. The first is for invoicing software (VERI*FACTU). The second is for e-invoices between businesses. Both are quoted below in the tax rules, with their dates.
Worked example, using sample figures: a designer in Spain bills a Spanish client €2,000.00 for a brand project taxed at the general rate of 21% in article 90. The IVA is €2,000.00 × 21% = €420.00, shown separately as Real Decreto 1619/2012 requires, which brings the amount due to €2,000.00 + €420.00 = €2,420.00. Check which rate applies to what you supply before you invoice.
These rules change. For your own case, check the AEAT's pages or ask a local asesor fiscal.
Invoice checklist for Spain
Each item has a note on what to include and when it applies.
Invoice number and series
RequiredReal Decreto 1619/2012, article 6 (BOE consolidated text, last updated March 31, 2026), lists: "Número y, en su caso, serie. La numeración de las facturas dentro de cada serie será correlativa." (our translation: the number and, where relevant, the series; invoices within each series are numbered consecutively.)
Date the invoice is issued
RequiredReal Decreto 1619/2012, article 6 (BOE consolidated text, last updated March 31, 2026), lists: "La fecha de su expedición." (our translation: its date of issue.)
Full names of issuer and customer
RequiredReal Decreto 1619/2012, article 6 (BOE consolidated text, last updated March 31, 2026), lists: "Nombre y apellidos, razón o denominación social completa, tanto del obligado a expedir factura como del destinatario de las operaciones." (our translation: the full name or company name of both the party issuing the invoice and the customer.)
Issuer's tax identification number
RequiredReal Decreto 1619/2012, article 6 (BOE consolidated text, last updated March 31, 2026), lists: "Número de Identificación Fiscal atribuido por la Administración tributaria española o, en su caso, por la de otro Estado miembro de la Unión Europea, con el que ha realizado la operación el obligado a expedir la factura." (our translation: the tax identification number, issued by the Spanish tax authority or another EU member state's, under which the issuer carried out the transaction.) The article also lists cases where the customer's number is required.
Addresses of issuer and customer
RequiredReal Decreto 1619/2012, article 6 (BOE consolidated text, last updated March 31, 2026), lists: "Domicilio, tanto del obligado a expedir factura como del destinatario de las operaciones." (our translation: the address of both the issuer and the customer.)
Description and unit price
RequiredReal Decreto 1619/2012, article 6 (BOE consolidated text, last updated March 31, 2026), lists a description of the transactions, "incluyendo el precio unitario sin Impuesto de dichas operaciones, así como cualquier descuento o rebaja que no esté incluido en dicho precio unitario" (our translation: including the unit price before tax and any discount or rebate not already in that price).
Tax rate
RequiredReal Decreto 1619/2012, article 6 (BOE consolidated text, last updated March 31, 2026), lists: "El tipo impositivo o tipos impositivos, en su caso, aplicados a las operaciones." (our translation: the tax rate or rates applied to the transactions.)
IVA amount, shown separately
RequiredReal Decreto 1619/2012, article 6 (BOE consolidated text, last updated March 31, 2026), lists: "La cuota tributaria que, en su caso, se repercuta, que deberá consignarse por separado." (our translation: any tax charged, which must be shown separately.)
Tax and regulatory themes in Spain
IVA rates in Ley 37/1992
Ley 37/1992 (BOE consolidated text, last updated October 7, 2026), article 90: "El Impuesto se exigirá al tipo del 21 por ciento, salvo lo dispuesto en el artículo siguiente." (our translation: the tax is charged at 21 percent, except as the next article provides.) Article 91 lists the transactions taxed at "el tipo del 10 por ciento" (our translation: the 10 percent rate) and at "el tipo del 4 por ciento" (our translation: the 4 percent rate).
VERI*FACTU invoicing software deadlines
The AEAT's note on the extended deadline (page updated October 13, 2026) says, after Real Decreto-ley 15/2025: "las entidades que presenten el Impuesto sobre Sociedades deberán tener adaptados sus SIF antes del 1 de enero de 2027. El resto de obligados tributarios, antes del 1 de julio de 2027." (our translation: companies that file corporate income tax are required to have their invoicing systems adapted before January 1, 2027, and every other taxpayer before July 1, 2027.)
B2B e-invoices
The AEAT's implementation calendar (page updated October 13, 2026) says the duty to send and accept e-invoices takes effect "A los 12 meses (6 de octubre de 2027), para grandes empresarios y profesionales, aquellos cuyo volumen de operaciones a efectos del IVA haya excedido de 8 millones de euros durante el año natural inmediato anterior." (our translation: after 12 months, on October 6, 2027, for large businesses whose IVA turnover exceeded 8 million euros in the previous calendar year.) It continues: "A los 24 meses (6 de octubre de 2028), para el resto de empresarios y profesionales." (our translation: after 24 months, on October 6, 2028, for all other businesses and professionals.)
Corrective invoices in their own series
Real Decreto 1619/2012, article 6 (BOE consolidated text, last updated March 31, 2026), says: "No obstante, será obligatoria, en todo caso, la expedición en series específicas de las facturas siguientes:" (our translation: however, the following invoices must in every case be issued in their own series:) and the list includes "2.º Las rectificativas." (our translation: corrective invoices.)
Payment methods in Spain
Availability depends on banks, platforms, and contract terms.
- Bank transfer
- Card payment
Business and cultural tips for Spain
- Large businesses add a PDF at first. The AEAT's calendar (page updated October 13, 2026) says: "Durante los primeros 12 meses deberán acompañar las facturas electrónicas que emitan con un documento en formato PDF que garantice su legibilidad para el resto de empresarios y profesionales." (our translation: during their first 12 months, the e-invoices they issue must come with a PDF document that keeps them readable for other businesses and professionals.)
- The time before each VERI*FACTU deadline is a test period. The AEAT's note (page updated October 13, 2026) says: "El periodo previo a las respectivas fechas es un periodo de pruebas" (our translation: the period before each date is a testing period).
Questions about invoicing in Spain
Invoicing guides for other countries
Prefer a product overview for this market? See Billed for Spain.
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At a glance
| Rule | Spanish source (date) |
|---|---|
| What an invoice must contain | Real Decreto 1619/2012, article 6 (BOE, last updated March 31, 2026) |
| IVA rates | Ley 37/1992, articles 90 and 91 (BOE, last updated October 7, 2026) |
| VERI*FACTU deadlines | AEAT note on the extended deadline (page updated October 13, 2026) |
| B2B e-invoice dates | AEAT implementation calendar (page updated October 13, 2026) |
When this isn't for you
This guide covers everyday invoicing by businesses in Spain. For the Canary Islands, Ceuta and Melilla, supplies to other EU countries or simplified invoices, follow the AEAT's specific guidance or ask a local asesor fiscal.