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Practical Handbook VAT 2021

Content of the invoice

General content of ordinary invoices

All invoices and copies thereof must contain, as a minimum, the following information or requirements:

  1. Number and, where applicable, series. Numbering shall be sequential within each series.Different series may be established where there are justifiable reasons for doing so, and in particular if there are several establishments or transactions of a different nature.

    However, the issuing of invoices using a specific series shall be compulsory for the following invoices:

    • Invoices issued by the recipient or by a third partyfor each of which there shall be a separate series.

    • When invoices and simplified invoices are issued to document transactions carried out in the same calendar year.

    • Rectification invoices.

    • Those issued by the successful tenderer as a result of administrative and judicial enforcement proceedings.

    • Those issued to document the delivery of mobile phones, video game consoles, laptops and digital tablets;as well as silver, platinum and palladium, unwrought, powdered or semi-manufactured, where they give rise to the reversal of the taxable person.

    • Invoices issued by travel agencies acting as mediators in the name and on behalf of others in the transactions referred to in the fourth additional provision of the Regulation on Invoicing.

    • Those issued to document intra-group transactions carried out between entities opting for the advanced level of the Special System for the group of entities.

  2. Issue date.

  3. Full name and full business name, both for the party required to issue the invoice, and for the recipient of the transactions.

  4. Tax identification number attributed by the Spanish Tax Administration, or, where relevant, by that of another member state of the European Union in which the transaction was performed.

    Likewise, the consignment of the recipient's Tax identification number will be compulsory in the following cases:

    • The supply of goods to another Member State is exempt under Article 25 of the Tax Law.

    • When it is an operation whose recipient is the taxpayer of the corresponding tax.

    • When they are operations carried out in the territory of application of the tax, and the employer or worker obliged to issue the invoice has to be considered as established in this territory.

  5. Tax address of sender and recipient. When the recipient of the transactions is a natural person who is not acting as a business person or professional, it is not compulsory to state their address.

  6. Description of the transactions, including all information needed to determine the gross taxable base and its amount, including the tax-free unit price of said transactions, as well as any other discount that is not included on said unit price.

  7. The tax rate(s) applied to the transactions, where relevant.

  8. The tax charge borne, where relevant, must be specified separately.

  9. The date of the transaction, or, where relevant, when the advance payment was received if different to the invoice issue date.

    The signature of the recipient is not required.

  10. If the transaction is exempt from tax, reference to the provisions of Directive 2006/112/EC, of the LIVA or indication that the transaction is exempt.

  11. In the case of invoicing by the acquirer or the recipient, the words "invoicing by the recipient".

  12. If the party liable to pay is the recipient of the transaction, the statement 'reversed payment liability'.

  13. When applying the special regime for travel agencies, the statement 'special regime for travel agencies'.

  14. In the case of application of the REBU, the words "special system for used goods", "special system for objects of art" or "special system for antiques and collectors' items".

  15. Invoices issued for supplies of new means of transport exempt from VAT because they are destined for another Member State, must state the characteristics of the means of transport, the date on which they were first put into service and the distances covered or hours of sailing completed.

  16. In the case of application of the special cash basis system the words "special cash basis system".