5.10.2 Requirements

Each invoice will contain the following information:

• Number and serial if apply.

• Date of issue.

• Full name and surname, business name or corporate name of the sender and the recipient.

• NIF of the person required 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 rate(s).

• Tax rate recorded separately.

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

• In addition, where applicable, it is mandatory to mention:

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

  • In the case of deliveries of new means of transport, the date of their first commissioning and the distances travelled or hours of navigation or flight completed until their delivery.

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

  • When the taxpayer is the purchaser or recipient of the transaction, the mention “reversal of the taxpayer” .

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

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

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

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

    • subject to different rates of VAT .