Skip to main content

Facturas (Invoices)

What do I need to know about issuing facturas in Spain?​

As an autónomo, you are generally required to issue a factura for your services. The standard is a full factura (factura completa). A simplified factura is permitted in certain consumer transactions, but your default should be the full version.

Spain is also introducing Verifactu, a new technical requirement for invoicing software. It is not a new invoice type — it affects the software you use.

Full Factura (Factura Completa)​

A full factura generally includes:

  • Sequential invoice number
  • Invoice date
  • Your name or business name
  • Your NIF/NIE/CIF (tax identification number)
  • Your business address
  • Customer's name or business name
  • Customer's tax identification number (NIF/VAT), where applicable
  • Customer's address
  • Description of the goods or services
  • Date of supply (if different from invoice date)
  • Taxable amount (base imponible)
  • IVA rate(s) and amount(s)
  • IRPF withholding (when applicable)
  • Total amount due

Simplified Factura (Factura Simplificada)​

A simplified factura may only be used in situations permitted under Spanish invoicing regulations. It generally includes:

  • Sequential invoice number
  • Invoice date
  • Your name or business name
  • Your NIF
  • Description of the goods or services
  • Applicable IVA rate (or "IVA incluido")
  • Total amount

The customer's name, address, and tax identification number are generally not required unless the customer requests a full invoice or needs it for tax purposes.

Many direct-to-consumer transactions — such as Amazon sales, Meetup registrations, and Stripe payments — may qualify for simplified invoices in some circumstances. However, professional practice varies. When in doubt, check with your gestor.

Verifactu & Invoice Software​

Verifactu is Spain's new invoice reporting framework. It is not a new type of invoice. Instead, it establishes technical requirements for the software used to create and store invoices, including secure invoice records, QR codes, and protection against altering issued invoices.

The implementation timeline has changed multiple times. As of June 2026, businesses should assume Verifactu is coming and verify the current compliance dates before selecting or changing invoicing software. Ask your current provider whether it will be Verifactu compliant and whether any action will be required on your part.

Sources​

Confidence: ✅ Verified (legal requirements) / ⚠️ Medium (community examples of simplified invoice use) · Last updated August 2026.

Notes​

Legal requirements for full and simplified invoices are established by Real Decreto 1619/2012. Community examples (Amazon, Meetup, Stripe) reflect common practice but should not be interpreted as official guidance. Verifactu implementation dates have changed several times — verify the current timeline through AEAT or your gestor before purchasing or changing invoicing software.

If I invoice in a foreign currency, which exchange rate should I use?​

You may invoice a customer in a foreign currency, but your accounting records and Spanish tax reporting must be in euros. In practice, many gestores use the official European Central Bank (ECB) exchange rate for the invoice date or the date the transaction takes place. The important thing is to use a consistent and well-documented method that can be supported if questioned by the tax authorities.

If you regularly invoice in foreign currencies, ask your gestor which exchange rate source they recommend and whether they use the invoice date, payment date, or another consistent accounting policy.

Sources​

Confidence: ⚠️ Medium · Last updated August 2026.

Notes​

Community members reported using the ECB exchange rate on the transaction or invoice date. We have not yet identified official AEAT guidance prescribing a single required exchange-rate source or date for all invoicing situations, so verify your gestor's preferred practice before establishing your accounting procedures.

Do I need to disclose that I am a Spanish tax resident to my clients?​

You do not normally need to give clients a separate declaration announcing that you are a Spanish tax resident. However, if you operate as a Spanish autónomo, your invoices must contain your legal name, Spanish tax identification number, and address. The invoice must also show the appropriate Spanish VAT, IRPF withholding, exemption, or reverse-charge treatment.

A Spanish business client may use this information to determine whether it must withhold IRPF or report the transaction to the Spanish Tax Agency. This is ordinary invoice and tax reporting, not a separate disclosure of your immigration status or type of residence permit.

Foreign clients may request additional tax documentation. For example, a client may request a Spanish certificate of tax residence to apply a double-tax treaty or determine whether it must withhold tax in its own country. Banks and payment platforms may also require confirmation of your tax residence and Spanish tax identification number under their own reporting obligations.

Sources​

Confidence: ✅ Verified general requirements / ⚠️ Foreign-client documentation varies by country · Last updated September 2026.

Notes​

Tax residence and immigration status are different things. A client generally needs the information required to process the invoice correctly but does not normally need to know whether the autónomo holds a Digital Nomad Visa, self-employed residence permit, EU registration certificate, or another immigration authorization. Spanish tax residence must be reported accurately to Hacienda, Social Security, banks, and financial institutions that specifically request it — that is different from making a general disclosure to every customer. If a foreign client requests a tax form or residence certificate, ask what rule or payment requirement it is intended to satisfy before providing it.