Invoicing obligation, exceptions, types of invoices and contents
Content of the invoices
Number and, where applicable, series.
Transaction date, if this is different from the issuance date.
Tax ID No., full name, and business name of the issuer.
Identification of the goods or services supplied.
Tax rate, and optionally also the expression " VAT included".
On rectification invoices, a reference to the invoice being amended.
If any of the following circumstances occur, mention the circumstance:exempt transaction, invoicing by recipient, reverse charge, special scheme for travel agencies or special scheme for used goods.
The Taxation Management Department will be able to demand in specific circumstances the inclusion of additional mentions which, in no case, may exceed the ones required for the complete invoice.
The Tax Administration Department may authorise, under certain circumstances, the issuing of simplified invoices that do not include some of the above requirements.
These authorisations must be given the appropriate publicity.
Every invoice and its copies will contain the data or requirements that are mentioned below, without prejudice to those that may be obligatory for these purposes and to the possibility to include any other mentions:
Number and, where applicable, series.The invoices numbering in every series will be correlative.
The issuing will be obligatory, in any case, in series specific to the following invoices:
Invoices issued by the transaction recipients or by third parties, whereby there must be a different series for each.
Those issued by contractors with the condition of a business or professional, in administrative or judicial enforcement procedures.
The issuance date.
Full name and full business name, both for the party required to issue the invoice, and for the recipient of the transactions.
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:
When it is an exempt intra-community supply of goods.
When the recipient of the transaction is the taxable party.
When dealing with transactions that are understood to have been performed in the tax's territory of application, and the business or professional obliged to issue the invoice must be considered constituted in said territory.
Registered address, both of the party obliged to issue the invoice and of the recipient of the transactions.
Description of the transactions, including all information needed to determine the gross tax 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.
The tax rate(s) applied to the transactions, where relevant.
The tax charge borne, where relevant, must be specified separately.
The date on which the transactions took place, or, where relevant, when the advance payment was received, provided that the date is different to the invoice issuance date.
In deliveries of new means of transport, the date of first start-up and the distance covered or hours of navigation or flight until their delivery.
If any of the following circumstances occur, mention the circumstance:exempt transaction, invoicing by consignee, reverse charge, special scheme for travel agents or special scheme for used goods