General content of ordinary invoices

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

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

   However, the issuance of invoices using specific series will be mandatory in the case of the following invoices:

   • Those issued by the recipients or by third parties, for each of whom 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 of 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, powder or semi-worked, when they give rise to the reversal of the taxable person.

   • Invoices issued by travel agencies that act as mediators in the name and on behalf of others in the operations referred to in the fourth Additional Provision of the Billing Regulations.

   • Those issued to document intragroup operations carried out between entities that opt for the advanced level of the special regime of the group of entities.

2. Date of issue.

3. Name and surname, reason or full company name, of both the person obliged 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 obliged to issue the invoice has carried out the operation.

   Likewise, the entry of the recipient's tax identification number 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 an operation whose recipient is the taxpayer of the tax corresponding to it.

   • That these are operations carried out in the territory of application of the tax and the businessman 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 registration of his or her address will not be mandatory.

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

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

8. The tax fee that, if 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 signature of the sender is not an essential requirement.

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

11. In the case of billing by the purchaser or the recipient , the mention “invoicing by the recipient”.

12. In the event that taxable person is the acquirer 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 art objects” or “ special regime for antiques and collectibles.

15. In invoices issued for deliveries of new means of transport exempt from VAT because 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 criterion the mention "special regime of the cash criterion".