5.10.2 Requirements

Every invoice will contain the following data:

• Number and serial if apply.

• Date of issue.

• Name and surname, reason or complete company name of the sender and the recipient.

• NIF of the person obliged to issue the invoice and, in certain cases, of the recipient.

• Address of the sender and the recipient.

• Description of the operations and data necessary to determine the BI and its amount (unit price without VAT , discounts or rebates).

• Tax type or rates.

• Tax fee recorded separately.

• Date of the operation, if different from the date of issue of the invoice.

• Additionally, if applicable, it is mandatory to mention:

  • In operations that are exempt, the rule that establishes the exemption.

  • In deliveries of new means of transport, the date of their first put into service and the distances traveled or hours of navigation or flight carried out until their delivery.

  • When it is the purchaser or recipient of the delivery or service who issues the invoice instead of the supplier or provider, the mention “invoicing by the recipient” .

  • When the taxable person of the Tax is the acquirer or recipient of the operation, the mention “reversal of the taxable person” .

  • In case of application of the following special regimes, the mention “special regime for travel agencies” , “special regime for used goods”, “special regime for objects of art” or “special regime for antiques and collectibles” or “special regime of the cash criterion”.

  • When several operations are included in the same invoice, the part of the tax base of each of them must be specified separately when the following operations are included:

    • exempt and others in which such circumstances do not exist.

    • in which the taxpayer of VAT is its recipient and others in which this circumstance does not occur.

    • subject to different rates of VAT .