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VAT invoicing

Invoicing obligation, exceptions, types of invoices and contents

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Exceptions to the duty to bill

There are certain exceptions to the obligation to invoice, in the following transactions:

  1. The exempt transactions under Article 20 of Law 37/1992 of 28 December 1992 (see Related Content), with the exception of transactions relating to health and hospitalisation services, supplies of immovable property and supplies of goods exempt on the grounds that VAT has not been deducted.

  2. Those carried out by businesses or professionals in carrying out activities subject to the Special Additional VAT Regime.Nevertheless, an invoice should always be issued for supplies of immovable property that are subject to and not exempt from the Tax (except those performed in execution of a guarantee).

  3. Those carried out by businesses or professionals in performing activities attached to the Simplified Regime of the Tax, unless the charges accrued are determined according to revenue volume.Nonetheless, an invoice should always be issued for transfers of fixed assets.

  4. Any others authorised by the Tax Management Department of the Tax Agency in relation to specific business or professional sectors or companies, in order to avoid disruptions in the development of activities.

    You must issue an invoice in the four cases mentioned above when the recipient is a trader or professional or a private individual who requires it in order to exercise a tax right, in supplies to another Member State, in exports and when the recipient is the Public Administration or a legal person not acting as a trader or professional.

  5. Transactions carried out by businesses or professionals when carrying out activities attached to the Special Regime for Agriculture, Livestock Farming and Fishing, without prejudice to the need to issue a receipt ('agricultural receipt') for the reimbursement of compensation, if they have acquired the goods and services from businesses or professionals attached to the Special Regime.In any case, an invoice must be issued for supplies of immovable property.

  6. The financial and insurance transactions, irrespective of the nature of the recipient, even if the recipient is acting as a trader or professional, with the exception of taxable and non-exempt transactions that are located in the Territory of Application of the Tax (mainland Spain and the Balearic Islands) or in another Member State.