5.10.6 Simplified invoices

may be issued in the following cases:

• Its amount does not exceed €400, VAT including.

• A corrective invoice must be issued.

• Its amount does not exceed €3,000, VAT included and it concerns the following operations:

  • Retail sales.

  • Sale or services of ambulance or at the consumer's home.

  • Transport of people and their luggage.

  • Hospitality and catering services and dance halls and discos.

  • Telephone services provided through public telephone booths, or through cards that do not allow identification of the bearer.

  • Hairdressing services, beauty salons, dry cleaners and laundries.

  • Use of sports facilities, car parks and toll roads.

  • Photo development and services provided by photography studios and film rental.

Simplified invoices will generally contain the following information:

• Number and serial if apply.

• Date of issue and date of transaction if different from the above.

• NIF and sender identification.

• Identification of the goods delivered or services provided.

• Tax rate and, optionally, also the expression “VAT including". If there are operations subject to different tax rates, they must be specified separately and also the part of the Taxable Base corresponding to each operation.

• Total consideration.

• In the event that the special regime of the cash criterion is applied, VAT, the mention “special cash criterion regime”.

• For corrective invoices, the reference of the corrected invoice and the modified item.

When the recipient is a business person or professional who wants to deduct the tax, or an individual who requires an invoice to exercise a tax right, the NIF and address of the recipient and the amount charged must also be stated.