5.10.6 Simplified invoices

Simplified invoices can be issued in the following cases:

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

• A corrective invoice must be issued.

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

  • Retail sales.

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

  • Transport of people and their luggage.

  • Hospitality and restaurant services and dance halls and nightclubs.

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

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

  • Use of sports facilities, vehicle parking and toll highways.

  • Development of photographs and services provided by photographic studios and film rental.

The simplified invoices will generally contain the following information:

• Number and serial if apply.

• Date of issue and date of the operation if different from the previous one.

• NIF and identification of the sender.

• Identification of the good delivered or services provided.

• Tax rate and, optionally, also the expression “ VAT included”. If there are operations subject to different tax rates, it must be specified separately and in addition, the part of the Tax Base corresponding to each operation.

• Total consideration.

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

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

When the recipient is a businessman or professional who wants to deduct the tax or an individual who requires an invoice to exercise a right of a tax nature, the NIF and address of the recipient must also be stated. and the fee passed on.