Invoice Template Spain (Factura)

A Invoice Template Spain (Factura) in Spain an Invoice (Factura) in Spain is a mandatory commercial document governed by Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido (IVA), specifically Article 164, which requires every entrepreneur and professional (empresario o profesional) registered for VAT to issue and deliver an invoice for each supply of goods or provision of services. Real Decreto 1619/2012, de 30 de noviembre, por el que se aprueba el Reglamento por el que se regulan las obligaciones de facturación (Reglamento de Facturación), sets out the detailed content requirements, formats, and deadlines for invoice issuance throughout Spain.

The Spanish Factura serves three simultaneous legal functions: it documents the commercial transaction between vendor and buyer, it constitutes the formal record required for the seller to declare and remit IVA to the Agencia Estatal de Administración Tributaria (AEAT), and it provides the buyer with the documentary basis to deduct input VAT (IVA soportado) in their own periodic declarations under Article 99 of the Ley del IVA. Without a valid Factura complying with RD 1619/2012, the buyer cannot exercise the right to VAT deduction — making invoice quality a direct financial concern for both parties.

Spain's standard VAT rates under Article 90 and 91 of Ley 37/1992 are: the general rate (tipo general) of 21%, applicable to most goods and services; the reduced rate (tipo reducido) of 10%, applicable to food, hospitality services, passenger transport, and construction of new dwellings; and the super-reduced rate (tipo superreducido) of 4%, applicable to basic food items, books, newspapers, medicines, and certain items for disabled persons. Certain supplies are exempt from IVA under Articles 20 through 26 of the Ley del IVA — financial services, insurance, healthcare, education — and the Factura must indicate the applicable exemption and its legal basis.

The obligation to issue a Factura arises in three principal scenarios under RD 1619/2012: when the customer is another entrepreneur or professional (B2B transactions); when the customer is a public administration; and when the customer expressly requests a full invoice (as opposed to a simplified invoice — factura simplificada). Self-employed workers (autónomos) registered under the Régimen Especial de Trabajadores Autónomos (RETA) at the Tesorería General de la Seguridad Social (TGSS) must issue a Factura for each service or supply to comply with both IVA obligations and IRPF (Impuesto sobre la Renta de las Personas Físicas) income tax obligations under Ley 35/2006.

Invoices in Spain must be issued within one month of the chargeable event (devengo) under Article 11 of Ley 37/1992 — or by the 16th day of the month following the period during which periodic performance (servicios de tracto sucesivo) was completed. For B2B transactions, the invoice must be issued before the 16th day of the month following the month in which the supply occurred. Invoice records must be retained for at least 4 years under Ley 58/2003 General Tributaria Article 66 and for 5 years under the Código de Comercio Article 30, whichever is longer in practice.

Spain is implementing the Verifactu and SII (Suministro Inmediato de Información) mandatory real-time electronic invoicing systems. Large companies and certain obliged taxpayers are already required to submit invoice data to the AEAT in real time via the Sede Electrónica. The Ministerio de Hacienda has announced mandatory electronic invoicing (factura electrónica) for B2B transactions under Ley Crea y Crece (Ley 18/2022) — requiring companies to adopt FacturaE or equivalent formats, with a phased implementation schedule starting with large companies and extending to all entrepreneurs and professionals.

A Factura in Spain is required whenever an entrepreneur or professional (empresario o profesional) registered for IVA purposes supplies goods or services in the course of their economic activity — whether the customer is a business, a public administration, or a private individual who requests a full invoice.

A Factura is needed for every B2B (business-to-business) commercial transaction in Spain, including the sale of goods, provision of professional services, licensing of intellectual property, rental of commercial property, or supply of digital services. The other business party will need the Factura to exercise IVA deduction rights under Article 99 of Ley 37/1992 — making invoice issuance both a legal and commercial obligation.

Self-employed professionals (autónomos) must issue a Factura for every service provided to clients — whether Spanish or foreign. Autónomos registered under the Módulos (objetiva) or Estimación Directa IRPF regimes must retain all issued invoices and declare them in quarterly Modelo 303 (IVA) and Modelo 130 (IRPF payments on account) filings with the AEAT.

A Factura is required when a Spanish company receives services from a foreign supplier and must apply the reverse-charge mechanism (inversión del sujeto pasivo) under Article 84 of Ley 37/1992. The recipient issues a self-invoice (autofactura) or records the transaction as intra-community acquisition (adquisición intracomunitaria) — in either case, a Factura document is the required record.

Public administrations (administraciones públicas) in Spain require a Factura — typically in electronic FacturaE format submitted through the FACe (Punto General de Entrada de Facturas Electrónicas) platform — before processing any payment to a supplier under Ley 25/2013 de impulso de la factura electrónica. Non-compliance can delay payment and constitute a breach of the supply contract.

A Factura is required for all export transactions to document zero-rated supplies under Article 21 of Ley 37/1992 and to support customs declarations filed through the Agencia Tributaria's TARIC and EORI systems. For intra-EU supplies, the invoice must include both parties' VAT identification numbers and reference the zero-rating basis under Article 25 of the Ley del IVA.

Parties in Spain should prepare a Invoice Template Spain (Factura) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under the Ley Cambiaria y del Cheque (Ley 19/1985), promissory notes and bills of exchange are governed in Spain. The Banco de España supervises banking under Ley 10/2014. The Comisión Nacional del Mercado de Valores (CNMV) regulates securities markets. The AEAT administers IVA (Ley 37/1992) and IRPF (Ley 35/2006). The Ley 3/2004 governs late payment in commercial transactions with statutory interest. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A valid Factura in Spain under Real Decreto 1619/2012 and Ley 37/1992 must contain the following mandatory elements to be legally effective and to support VAT deduction by the recipient.

Invoice Number and Series: A unique, sequential invoice number (número de factura) and, where the seller uses multiple invoice series, the series identifier. Article 6.1(a) of RD 1619/2012 requires that invoice numbers within a series be consecutive — gaps are not permitted and must be explained if audited by the AEAT's Inspección Tributaria.

Issue Date: The date of issue (fecha de expedición) of the invoice under Article 6.1(b) of RD 1619/2012. Where the date of supply (fecha de devengo) differs from the issue date, both dates must be stated.

Seller Identification: The full name or company name (nombre o razón social), NIF (Número de Identificación Fiscal) assigned by the Agencia Tributaria, and the full address of the person or entity issuing the invoice. For VAT-registered entities, the NIF-IVA (prefixed ES) must be included for intra-EU transactions.

Buyer Identification: For B2B invoices and invoices to public administrations, the full name or company name, NIF, and address of the recipient (destinatario). This identification is mandatory for the buyer to exercise IVA deduction rights under Article 99 of Ley 37/1992.

Description of Supply: A clear description of the goods delivered or services rendered, the quantity and units, and the unit price (precio unitario) before VAT. The description must be sufficiently specific to identify the transaction — generic descriptions such as "professional services" without further detail may be challenged by AEAT inspectors.

Taxable Base: The taxable base (base imponible) — the total value of the supply before VAT — calculated in accordance with Articles 78 and 79 of Ley 37/1992. Where multiple VAT rates apply to different items on the same invoice, the base imponible for each rate must be stated separately.

VAT Rate and Amount: The applicable IVA rate (tipo impositivo) — 21% general, 10% reduced, or 4% super-reduced — and the calculated IVA amount (cuota tributaria). For exempt transactions, the invoice must state the applicable exemption and cite the legal basis (e.g., Article 20.1.18 Ley 37/1992 for financial services, or Article 20.1.9 for education).

Total Amount: The total amount payable (importe total) including IVA. Where early payment discounts (descuentos por pronto pago), trade discounts (rappels), or other price reductions apply, they must be itemised and deducted from the base imponible before calculating IVA.

Payment Terms: While not mandated by RD 1619/2012, payment terms (plazo de pago) are commercially essential and must comply with Ley 3/2004 de lucha contra la morosidad — maximum payment period of 60 days for private commercial transactions and 30 days for public administrations.

Electronic Invoice Requirements: For invoices submitted to public administrations, FacturaE XML format is mandatory under Ley 25/2013, submitted via FACe. For B2B electronic invoicing under Ley Crea y Crece (Ley 18/2022), electronic invoices must carry a qualified electronic signature (firma electrónica cualificada) or equivalent integrity assurance. Forms-legal.com provides this Invoice template as a practical starting point. Verify compliance with the Reglamento de Facturación (RD 1619/2012) and consult a gestor or asesor fiscal for specific IVA obligations.

Additional compliance elements for a Invoice Template Spain (Factura) used in Spain include: Under the Ley Cambiaria y del Cheque (Ley 19/1985), promissory notes and bills of exchange are governed in Spain. The Banco de España supervises banking under Ley 10/2014. The Comisión Nacional del Mercado de Valores (CNMV) regulates securities markets. The AEAT administers IVA (Ley 37/1992) and IRPF (Ley 35/2006). The Ley 3/2004 governs late payment in commercial transactions with statutory interest. Forms-legal.com provides this template as a starting point for Spain-compliant documentation.