Invoice requirements in Spain (2026): what to include, Verifactu and e-invoicing
The mandatory content of a Spanish invoice under Real Decreto 1619/2012, simplified invoices up to €400, IVA and IRPF, the Verifactu dates and B2B e-invoicing from 2027.
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Short answer: a Spanish invoice (factura) must include a number and series, the issue date, the full name and NIF of both the issuer and the recipient with their addresses, a description of the operations, the taxable base, the IVA rate and the IVA amount shown separately, the date of the operation if it differs, and a reference to the legal exemption when no IVA is charged. Simplified invoices are allowed up to €400 (VAT included), or €3,000 in some sectors.
Mandatory content of a full invoice (article 6, RD 1619/2012)
| Item | Notes |
|---|---|
| Number and series | Correlative within each series |
| Issue date | |
| Issuer and recipient: full name or company name | |
| NIF of the issuer and of the recipient | |
| Addresses of both parties | |
| Description of the operations | With the data needed for the taxable base |
| Taxable base, IVA rate and IVA amount | The amount of IVA shown separately |
| Date of the operation | If different from the issue date |
| Exemption reference | Cite the legal provision when IVA is not charged |
| Special mentions | For example "inversión del sujeto pasivo" or a special regime |
Simplified invoices (factura simplificada)
- Allowed up to €400 including IVA, and for corrective invoices.
- Up to €3,000 for some activities: retail sales, passenger transport, hospitality and restaurants, hairdressing, parking and others listed in article 4.
- Not allowed for some operations, such as intra-EU deliveries of goods.
IVA and IRPF
- IVA rates: 21% general, 10% reduced, 4% super-reduced.
- Professionals (autónomos) who invoice companies or other professionals usually apply an IRPF withholding (generally 15%, 7% in the first years of activity) and subtract it from the total.
- Invoice at the time of the operation; when the client is a business, no later than the 16th of the following month.
Verifactu: dates as of October 2026
Verifactu sets requirements for billing software (record chaining, a QR code on the invoice, optional real-time sending to the AEAT).
- Official dates (Real Decreto-ley 15/2025): 1 January 2027 for companies under corporate tax, 1 July 2027 for everyone else.
- On 5 October 2026 the Treasury announced its intention to postpone Verifactu to October 2028 to align it with B2B e-invoicing. This change still has to be approved, so the 2027 dates apply on paper until then.
- The Basque Country and Navarre have their own systems (TicketBAI and similar).
B2B electronic invoicing
Real Decreto 238/2026 and Order HAC/1028/2026 (published 5 October 2026) start the B2B e-invoice obligation: October 2027 for businesses with more than €8 million turnover, and October 2028 for all others.
How to create a compliant invoice
With our invoice generator: add your NIF in Other details, the client's NIF in the client's Other details, choose EUR and 21%, 10% or 4% IVA per line, and note the IRPF withholding in the notes if it applies.
Bill a client for goods or services, with taxes, discounts and a due date.