5.10.6 Simplified invoices

may 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 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 included”. 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 of VAT is applied, the mention “special regime of the cash criterion”.

• 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.