VAT invoicing

Types of invoices

There are two types of invoices:

Simplified invoice

You can issue a simplified invoice in the following cases:

• Invoices whose amount does not exceed 400 euros ( VAT included).

• Rectification invoices.

• Those authorised by the Department of Tax Management.

• The following operations that do not exceed 3,000 euros, including VAT:

  • Retail sales. Retail sales are considered to be the supplies of moveable tangible property or livestock whereby the recipient of the transaction is not acting as a business or professional.

  • Sales or services in ambulances.

  • Sales or services to the consumer's home. 

  • Transport of people and their luggage.

  • Hospitality and catering services provided by restaurants, bars and similar, as well as the supply of food and drink for immediate consumption.

  • Dance halls and night clubs.

  • Telephone services provided in cabins or through rechargeable magnetic or electronic cards, which do not allow for the identification of the bearer.

  • Hairdressing and beauty institute services.

  • The use of sport facilities.

  • Photograph development and services provided by photographic studios.

  • Vehicle parking.

  • Video rental shop services.

  • Dry-cleaners and launderettes.

  • Toll motorways

No simplified invoices may be issued for the following operations:

• Intra-EU supply of goods.

• Distance sales of goods delivered in Spain (Peninsula and Balearic Islands) and transported from another Member State when they are subject to Spanish VAT.

• Transactions located in the tax's territory of application, in which the supplier or provider is not established, results in reversed payment liability, and the recipient issues the invoice on behalf of the supplier or provider.

• Transactions not located in the tax's territory of application if the supplier or provider is established:

  • When the transaction is understood to have been performed outside of the European Union (EU).

  • When the transaction is located in another member state, there is reversed payment liability and the recipient does not issue the invoice on behalf of the supplier or provider.

In order to be able to deduce the VAT with a simplified invoice, the issuer must necessarily be put on record:

• Recipient's NIF and address.
• The charge borne, which must be recorded separately.

Complete invoice

Outside of the established cases, when a simplified invoice can be issued, the businesses or professionals required to issue an invoice will issue a complete invoice.