General content of ordinary invoices

Every invoice and its copies must contain, at least, the following data or requirements:

1. Number and serial if apply. The numbering will be consecutive within each series. Different series may be established when there are reasons that justify it and, in particular, if there are several establishments or operations of a different nature are carried out.

   However, it will be mandatory to issue invoices using specific series in the case of the following invoices:

   • Those issued by recipients or by third parties, for each of which there must be a different series.

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

   • Rectification invoices.

   • Those issued by the successful bidder as a result of administrative and judicial procedures for forced execution.

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

   • Invoices issued by travel agencies acting as intermediaries on behalf of and for the account of others in the operations referred to in the Fourth Additional Provision of the Billing Regulations.

   • Those issued to document intra-group operations carried out between entities that opt for the advanced level of the Special Regime for the Group of Entities.

2. Date of issue.

3. Name and surname, full business name or corporate name, of both the person required to issue the invoice and the recipient of the operations.

4. Tax identification number assigned by the Spanish Administration or, where applicable, by that of another Member State of the European Community, with which the person required to issue the invoice has carried out the operation.

   Likewise, the tax identification number of the recipient will be mandatory in the following cases:

   • That it is a delivery of goods destined for another Member State exempt in accordance with Article 25 of the Tax Law.

   • That it is a transaction whose recipient is the taxpayer of the corresponding tax.

   • That the operations are carried out in the territory of application of the tax and the businessperson or professional obliged to issue the invoice must be considered established in said territory.

5. Tax address of the sender and the recipient. When the recipient of the operations is a natural person who does not act as a businessman or professional, the provision of his/her address will not be mandatory.

6. Description of operations recording all the data necessary to determine the tax base and its amount, including the unit price without tax of said operations, as well as any discount or rebate that is not included in said unit price.

7. The tax rate or rates, where applicable, applied to the transactions.

8. The tax rate that, where applicable, is passed on, which must be recorded separately.

9. The date of the transaction that is documented or on which, where applicable, the advance payment was received, if it is different from the date of issue of the invoice.

   The sender's signature is not an essential requirement.

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

11. In the case of billing by the purchaser or the recipient, the mention "billing by the recipient."

12. In the event that the taxable person is the purchaser or recipient of the transaction, the mention "reversal of the taxable person".

13. In the case of application of the special regime for travel agencies, the mention "special regime for travel agencies".

14. In the case of application of REBU , the mention "special regime for used goods", "special regime for works of art" or "special regime for antiques and collector's items".

15. In invoices issued for deliveries of new means of transport exempt from VATbecause they are destined for another Member State, the characteristics of the means of transport must be stated. transport, the date of its first putting into service and the distances traveled or hours of navigation performed.

16. In the case of application of the special regime of the cash basis the mention "special regime of the cash basis".