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Guide: Work & Taxes

Spanish Invoice Requirements (Factura): Line-by-Line Guide

A practical 2026 guide to Spanish Invoice Requirements (Factura): Line-by-Line Guide for expats moving to Spain, with clear decisions, timelines, and action steps.

Updated February 12, 2026
WorkAutonomoInvoices

Spain offers a calmer and more sustainable daily life, but overlooking crucial details like proper invoicing can lead to costly delays for expats. This guide explains Spanish Invoice Requirements (Factura) line-by-line, helping freelancers invoice correctly from day one and minimize tax correction risks. A factura is the official document used to request payment for goods or services provided, legally required for most transactions in Spain.

Last reviewed on February 11, 2026. Requirements and timelines can change by province, office, and consulate. Confirm current rules with official sources before filing or paying fees.

Clear promise

You will leave this guide with a practical execution plan, a document checklist, and a realistic timeline you can apply this week for compliant invoicing.

Quick reality check

This path is usually a good fit if:

  • You need a practical route to compliant income in Spain as a freelancer (Autónomo).
  • You are willing to adapt your invoicing and accounting practices to local norms.

This path is harder if:

  • Your residency permit status or contract timelines are unclear or conflicting.
  • You have not yet registered as an Autónomo and need to begin invoicing immediately.

Decision questions to answer first

  • Which mandatory fields are required on every invoice (factura)?
  • How should VAT (IVA) and withholding tax (IRPF) lines be displayed for your specific client type (Spanish, EU, non-EU)?
  • What sequencing and archiving methods will keep your invoices audit-ready?

Step-by-Step Guide to Compliant Spanish Invoicing

1. Understand Spanish Legal Requirements for Invoices (Facturas)

Familiarize yourself with the fundamental rules governing invoicing in Spain. This includes mandatory information that must appear on every invoice, such as your details, client details, a unique invoice number, date, and a clear breakdown of services or goods. Also, understand the different types of invoices (e.g., ordinary, simplified, corrective) and when to use each.

2. Gather Essential Information for Each Invoice

Before generating an invoice, ensure you have all necessary details. This includes your own NIF/CIF (tax identification number), registered address, and bank details. For your client, you'll need their full legal name or company name, NIF/CIF (or equivalent tax ID for international clients), and registered address. A precise description of the services or goods provided, quantities, unit prices, and the date of service are also crucial.

3. Apply Correct VAT (IVA) and Withholding Tax (IRPF)

Calculating and displaying taxes correctly is vital for compliance. Determine the applicable VAT (IVA) rate for your services and whether your client's location (Spain, EU, or non-EU) affects VAT application. If you are an Autónomo invoicing a Spanish company, you will typically need to apply IRPF (income tax withholding). Ensure these amounts are clearly itemized on the invoice.

4. Issue and Archive Invoices Correctly

Assign a unique, sequential number to each invoice. The invoice date should reflect when the service was completed or payment was due. Invoices can be issued digitally or physically, but they must be legible and accurate. Establish a reliable system for archiving all issued and received invoices, as Spanish law requires keeping records for a specified period (typically 4-5 years) for potential audits.

5. Regularly Review and Optimize Your Invoicing Process

Periodically review your invoicing practices to ensure ongoing compliance and efficiency. Check for accuracy in calculations, adherence to legal deadlines, and consistency in your numbering and archiving system. Optimizing your process can involve using invoicing software, working with a gestor (accountant), or setting up automated reminders for tax filings.

Costs, Timing, and Documents for Spanish Invoicing

Use these ranges for planning, not guarantees:

  • Invoicing Software/Tools: Free to €30/month (depending on features and volume).
  • Accountant (Gestor) for Tax Filings: €50-€150/month (if outsourcing tax compliance related to invoices and quarterly declarations).
  • Invoice Issuance Deadline: Generally by the 16th of the month following the service (for most B2B transactions).
  • Quarterly VAT (IVA) Filings (Modelo 303): Typically due by January 30, April 20, July 20, and October 20.
  • Quarterly IRPF Withholding Filings (Modelo 130/131): Typically due by January 30, April 20, July 20, and October 20.
  • Annual VAT Summary (Modelo 390): Due by January 30 of the following year.

Core documents/information needed for compliant invoices:

  • Your full legal name/company name and NIF/CIF (tax identification number).
  • Your registered address in Spain.
  • Client's full legal name/company name and NIF/CIF (or equivalent for international clients).
  • Client's registered address.
  • Invoice date and unique, sequential invoice number.
  • Detailed description of goods/services provided.
  • Base amount, applicable VAT (IVA) rate and amount, and total due.
  • Applicable IRPF withholding (if you are an Autónomo invoicing a Spanish company).
  • Bank details for payment.
  • Proof of your tax registration (e.g., Modelo 036 or 037).

Common Invoicing Mistakes and How to Avoid Them

  • Mistake: Missing mandatory invoice fields (e.g., NIF/CIF, unique sequential numbering).
    • Avoid: Use a reliable invoicing template or software that ensures all required fields are present and correctly filled. Double-check all details before sending.
  • Mistake: Incorrectly applying VAT (IVA) or IRPF withholding.
    • Avoid: Understand the specific tax rules for your client type (Spanish, EU, non-EU) and the nature of your service. Consult with a gestor (accountant) early if you are unsure about complex scenarios.
  • Mistake: Not issuing invoices within legal deadlines or dating them incorrectly.
    • Avoid: Implement a system to generate invoices promptly after service completion or payment. Be aware of specific deadlines for different transaction types.
  • Mistake: Poor record-keeping or archiving of invoices.
    • Avoid: Keep digital and/or physical copies of all issued and received invoices for the legally required period (typically 4-5 years in Spain), organized and easily retrievable for audits.
  • Mistake: Failing to register as Autónomo before invoicing for services.
    • Avoid: Complete your registration with Hacienda (tax authority) and Seguridad Social (social security) before you begin earning income and issuing invoices. Invoicing without proper registration can lead to penalties.

Final Action Plan: What to Do This Week for Compliant Invoicing

  1. Confirm Your Tax Status: Verify you are correctly registered as an Autónomo (self-employed) with Hacienda and Seguridad Social if you plan to invoice for services.
  2. Source a Compliant Invoice Template: Find or create a Spanish invoice template that includes all mandatory fields. Consider using specialized invoicing software for ease of use and compliance.
  3. Identify Client Tax Implications: For your first client, clearly determine their location and tax status (Spanish company, EU business, or non-EU entity) as this will dictate the correct application of VAT and IRPF.
  4. Consult a Gestor (Recommended): Schedule a brief consultation with a local gestor (accountant) to clarify any specific VAT or IRPF questions related to your business activities and client types. This initial investment can prevent future errors.

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