Spain VAT invoice requirements
A Spanish factura carries a number within a series and, once Verifactu applies in 2027, a QR code from compliant invoicing software. Online shops selling to consumers can usually issue a factura simplificada.
Last checked Sources
What an invoice in Spain must show
Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Spain adds:
- Number and series
- Each invoice carries a number, within a series if series are used, that is correlative. [3]
- Recipient's NIF
- On a full invoice the issuer's NIF is always required; the recipient's NIF is required only in the cases listed in art. 6 RD 1619/2012. A full invoice also needs both parties' full names and addresses, and the taxable base, rate and VAT amount. [3]
- QR code and VERI*FACTU legend
- Invoices produced by invoicing software (SIF) must carry a QR code. In VERI*FACTU mode they must also show "Factura verificable en la sede electrónica de la AEAT" or "VERI*FACTU". Not required for SII taxpayers. [4]
VAT rates in Spain
21% also applies to tobacco, alcohol, sugared soft drinks and cosmetics. An invoice shows the taxable amount and the VAT for each rate it uses [2].
| Rate | Applies to (examples) |
|---|---|
| 21% | Standard rate: everything without a lower rate |
| 10% | Food in general, water, passenger transport, hotels and restaurants, glasses and contact lenses |
| 4% | Bread, milk, cheese, eggs, fruit and vegetables, olive oil; books, newspapers and magazines (including digital); medicines for human use; sanitary pads, tampons, condoms |
Issuing and keeping invoices
- Language
- Invoices may be issued in any language. The tax authority may require a translation into Spanish or another official language of Spain. [3]
- Currency
- Amounts may be shown in any currency, but the VAT amount must also be stated in euros. [3]
- When to issue
- Issue the invoice at the time of the operation. When the recipient is a business or professional, issue it before the 16th of the month after the month VAT became due. [3]
- Simplified invoice (factura simplificada)
- A simplified invoice is allowed up to €400 including VAT, or up to €3,000 including VAT for listed activities (retail sales, restaurants, hairdressing, parking and others). It needs number and series, date, a description, the VAT rate and the total. If the recipient is a business and asks, it must also show the recipient's NIF, address and the VAT amount. [3]
- Keeping invoices
- Keep invoices for the 4-year limitation period (art. 29.2.e LGT; art. 165 LIVA). Longer where a deduction can still be regularised; 5 years for investment gold. [5]
E-invoicing in Spain
Spain is changing invoicing in two ways: invoicing software must meet the Verifactu (RRSIF) rules from 2027, and a 2026 royal decree makes B2B e-invoices compulsory in two steps after a ministerial order. Large companies already report their VAT ledgers in near real time (SII).
- 1 January 2027
Verifactu: compliant invoicing software (corporate tax payers)
Businesses established in Spain that invoice with software must use a compliant invoicing system (RRSIF) before this date. Online sales are covered. Excludes SII taxpayers, foral territories and those invoicing only by hand; non-residents only with a permanent establishment. [6]
Planned
- 1 July 2027
Verifactu: all other taxpayers, sole traders included
Same obligation for all other taxpayers in scope. [6]
Planned
- 12 months after the ministerial order
B2B e-invoicing: turnover above €8 million
RD 238/2026 makes e-invoicing mandatory when the recipient is a business or professional established in Spain (simplified invoices excluded, except qualified ones). It applies 12 months after the ministerial order on the technical rules. During the first 12 months a PDF copy must be attached. Recipients must report payment or rejection. [7]
Planned
- 24 months after the ministerial order
B2B e-invoicing: all other businesses
The same obligation applies to all other businesses 24 months after the ministerial order. [8]
Planned
- In force
SII: near-real-time VAT ledger reporting
Mandatory for monthly VAT filers: large companies (turnover above €6M), VAT groups, REDEME registrants and, from 1 Jan 2025, holders of hydrocarbon tax warehouses. Invoice records must be sent within 4 days, excluding weekends and national holidays. [9]
In force
Good to know for Shopify sellers
Selling into Spain from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [11].
- Most online shops selling to consumers can issue a simplified invoice (factura simplificada) up to €400 including VAT, or €3,000 for retail sales. [3]
- Verifactu covers online sales: if a Spanish-established seller invoices with software, that software must meet the RRSIF rules. [10]
- Non-resident sellers without a permanent establishment in Spain are outside Verifactu. [10]
Make an invoice for Spain
For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.
For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).
Paperly does not create Verifactu records or the Verifactu QR code, and it does not send e-invoices to Spanish platforms. A seller established in Spain that invoices with software needs a system that meets the RRSIF rules.
Sources
Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.
General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.
- AEAT — NIF of legal entities
- AEAT — VAT rates 2026
- BOE — RD 1619/2012 invoicing regulation (consolidated)
- AEAT — Verifactu QR FAQ
- AEAT — invoice retention
- AEAT — Verifactu deadline note
- AEAT — RD 238/2026 summary
- BOE — RD 238/2026 B2B e-invoicing
- AEAT — SII general information
- AEAT — Verifactu scope FAQ
- EUR-Lex: Council Directive (EU) 2017/2455, Article 219a on which member state's invoicing rules apply