Spanish Invoice Requirements for Foreign Businesses (Including Verifactu 2027)

In this guide by Accompany, we explain everything foreign companies operating in Spain need to know about invoicing: from the mandatory content of a Spanish invoice and the difference between ordinary and simplified formats, to the reverse charge mechanism for intra-EU transactions and what changes with Verifactu in January 2027.

Whether you are a European entrepreneur who has incorporated a Spanish SL, a foreign company issuing invoices to Spanish clients, or an international business managing procurement from EU suppliers — understanding Spanish invoicing rules, how VAT applies to your transactions, and the upcoming Verifactu obligation is essential to stay compliant, protect your VAT deductibility, and avoid penalties from the Agencia Tributaria (AEAT)

How to Create an Invoice in Spain That Meets Legal Requirements

Understanding the invoice requirements in Spain is essential to ensure tax compliance and avoid penalties from the Spanish Tax Agency. In this FAQ section by Accompany, we explain how to create an invoice in Spain, use the correct invoice format, and include all required invoice information in line with current invoicing regulations.

Both invoicing for the self-employed and corporate invoicing require strict control over elements such as invoice numbering, the correct issuance of invoices with VAT, and compliance with electronic invoicing, which is becoming increasingly relevant due to regulatory and digitalization requirements. In this context, professional invoicing consulting and reliable invoicing support for businesses play a crucial role in helping companies avoid errors, ensure deductibility, and meet all invoicing obligations in Spain.

Ordinary Invoices

The ordinary invoice is an official document that serves to record a commercial operation, whether it is the purchase or sale of a product or a service. It must contain all the data relating to the transaction carried out so that it can be filed in an orderly manner. It is the way of keeping track of all transactions including all essential information for correct accounting and tax declarations. Invoices must contain at least the following basic information:

• The word Invoice or Factura on the document (Packing Bills or Pro Forma invoices are not valid).
• Date of issue and transaction date, if different and an unique, sequential and correlated invoice number.
• Registered name, VAT number and complete address of both the supplier and customer.
• Description, quantities, unit prices and discounts for all goods or services provided.
• The taxable base of the transaction and applied tax types, rates and amounts, broken out individually.
• The total payable amount of the invoice after taxes have been applied and applied exchange rates.
• The NIF (Número de Identificación Fiscal) of both parties — for foreign companies operating in Spain, this means including both the Spanish NIF and, where applicable, the EU VAT number.
• From January 2027: a QR code linking to the AEAT verification portal, required on invoices generated by Verifactu-compliant billing systems. Companies already under the SII regime are exempt from Verifactu and therefore not subject to this QR requirement (see Verifactu section below).

Foreign companies issuing invoices in Spain should note that the VAT breakdown must always be explicit on the invoice face. The AEAT does not accept invoices where the taxable base and tax amount are not itemised separately. If the transaction is denominated in a foreign currency, the applicable exchange rate must also be stated.

Simplified Invoices or “Facturas Simplificadas”

This is a type of invoice that is used to deduct a company’s expenses and only includes the issuer’s tax data. In other words, it is not necessary for the tax data of the recipient of the simplified invoice to appear on the invoice. It is also often referred to as a ticket or receipt although this is not the correct name, and is often used by restaurants, taxis, hairdressers etc. A simplified invoice must include the following elements:

• Date of issue and an unique, sequential and correlated number.
• Registered name and tax identification number of the issuer.
• Description of the product delivered or the service provided.
• The taxable base of the transaction and applied tax types.
• Total amount to be paid.

The most important difference between an ordinary invoice and a simplified invoice is that a simplified invoice does not allow the recipient to deduct the associated VAT. Also it is increasingly required for ordinary and simplified invoices alike to be paid by bank transfer, credit card or other electronic means. Simplified invoices paid in cash are often rejected by the tax agency.

For foreign companies operating in Spain: simplified invoices received from Spanish suppliers generally cannot be used to support VAT recovery. Always request a full ordinary invoice (factura ordinaria) when procuring goods or services for your company, and provide your Spanish NIF or EU VAT number to the supplier at the time of purchase.

Note that Spanish law allows suppliers to issue a simplified invoice (instead of an ordinary one) for transactions up to €400; in certain qualifying sectors (such as hospitality, retail and transport) this threshold rises to €3,000. If your purchase exceeds these amounts, you are entitled to request a full ordinary invoice. For a full explanation of how VAT deductibility works in Spain, see our guide on how to apply VAT in Spain.

Rectifying Invoices or “Facturas Rectificativas”

In Spanish bookkeeping it is forbidden to delete a sales invoice once emitted, and the numbering of invoices should always be sequential, correlated and without interruption. The only way to cancel or rectify an issued invoice is to emit a new invoice related to the original invoice that is called a rectifying invoice. This invoice modifies or completes the original invoice.

Some of the reasons for issuing a rectifying invoice may be:

• Error in some of the formal elements of the invoice.
• Mistakes in the calculated prices or quantities.
• Absence of required information in the document.
• Incorrectly calculated tax rates or quotas.
• Cancel an unpaid invoice and recuperate VAT.

When issuing a rectifying invoice, positive or negative, there are special considerations to keep in mind. The following information should minimally be included:

• Identification of the original invoice to be modified (number and date).
• The reason for issuing the invoice and the details of the rectification to be made.
• It must be clearly stated that it is a rectifying invoice.
• It will must bear a different serial number than the normal invoices.

Invoice Issuance Deadlines

Spanish law establishes specific deadlines for issuing invoices that foreign companies operating in Spain must observe:

• General rule: invoices must be issued at the time the transaction is carried out or, if the recipient is a business or professional, within 30 calendar days of the tax accrual date.
• Intra-EU transactions: invoices must be issued by the 15th day of the month following the month in which the transaction took place.
• Advance payments: an invoice must be issued at the time of receipt of any payment prior to the delivery of goods or provision of services.

Late invoicing can have direct VAT consequences: if an invoice is not issued in time, the right to deduct input VAT may be compromised or deferred. This is a common compliance gap for international companies whose accounting cycles are managed outside Spain.

Intra-Community Invoices

Intra Community invoices are invoices between companies within the European Union and associated countries, and are subject to special VAT regulations.

• If you sell goods to companies in other countries in the EU – what’s known as an ‘Intra-Community Sales’ – you do not have to charge VAT on the invoice if your company and the company you are selling to are both registered as Intra Community Operators. Special rules may apply to some industries so make sure to check with us in case of doubt.
• The above is only valid for selling to companies or registered freelancers in the EU, If you sell goods or services to a private individual, you must always include your country’s VAT on invoices – as if it were a business transaction in your own country.
• When buying products or services from companies or registered freelancers from other countries in the EU – what’s known as ‘Intra-Community Acquisitions’ – you must register VAT in your bookkeeping even though the invoice received will say 0% VAT. This is called a ‘reverse charge’ mechanism and can normally be compensated in the same operation making it VAT neutral.

We can arrange your registration as an Intra Community Operator for you if you do not already have one. Just let your Account Manager know and we will take care.

Applying the Reverse Charge

There will be no VAT on the invoice when you buy a product or a service from another VAT-registered company in the EU. This means that you are responsible for calculating and including VAT in your bookkeeping as a reverse charge and to declare the operations to the tax agency. If your EU provider is invoicing you with VAT, you should ask them to invoice you without VAT instead and provide them with your EU VAT number and company details. Similarly, if you are the one selling a product or a service to another VAT-registered company in the EU, you do not include VAT on the invoice. The buyer will calculate and declare the VAT in his home country.

As mentioned, the above is only valid for operations between tax registered companies or freelancers (not private individuals without business activity) that are registered as Intra Community Operators. Follow these guidelines when dealing with transactions in the EU:

• If your customer can provide you with a valid EU VAT Registration number, you can apply the zero rate of VAT to the sales. The VAT will be due in the destination country from the customer on acquisition of the goods
• All companies, freelancers and other professionals wishing to work with Intra-Community transactions, must register for an EU VAT number in the member state where they reside. In order to be able to apply the EU VAT mechanism, the corresponding customer / provider must also reside in a member state and possess the EU VAT number.
• After receiving your customer’s VAT number, you should check that the VAT number is given in the right format for that country and that it matches the customer’s name and address. You can check any EU VAT number for a customer or a provider through the online VIES validation system to see if the number has been authorized for intra EU transactions.
• You must mention both the seller’s and buyer’s EU VAT registration numbers on the invoice. You must also obtain and keep valid evidence that the goods have left the country of origin within certain time limits to be able to apply the zero rate.
• Finally, you must include a legal text in your EU invoices mentioning the VAT excemption and the applicable legislation. For example “Factura exenta de IVA por aplicación de la Directiva 2006/112/CE y el art. 25 de la Ley 37/1992” or “Invoice exempt of VAT according to EU Directive 2006/112/CE and article 25 of law 37/1992”.

Verifactu 2027: What Changes for Companies Operating in Spain

Verifactu is a new regulatory obligation introduced in Spain through Royal Decree 1007/2023 (Ley Antifraude), which establishes technical requirements that electronic invoicing software must meet. Its goal is to guarantee the integrity, immutability, and full traceability of every invoice issued — preventing post-issuance modifications and eliminating ‘double-use’ software. For a full technical breakdown, see Accompany’s dedicated guide: Verifactu in Spain: The Complete Guide for Businesses.

Who is affected?

• Spanish companies (SL, SA) subject to Impuesto sobre Sociedades (Corporate Tax).
• Foreign companies with a permanent establishment or NIF in Spain that issue invoices under Spanish VAT rules.
• Self-employed professionals (autónomos) subject to IRPF — on a later deadline.
• Companies already enrolled in the SII (generally those with turnover above €6 million) are exempt, as they already transmit invoice data to the AEAT in near real time.

Key deadlines (Royal Decreto-ley 15/2025, confirmed December 2025)

• 1 January 2027: mandatory for all companies subject to Corporate Tax (Impuesto sobre Sociedades), including Spanish SLs with foreign shareholders.
• 1 July 2027: mandatory for self-employed professionals and sole traders subject to IRPF.

What does Verifactu require in practice?

• Chained hash records: each invoice is cryptographically linked to the previous one, making the sequence tamper-evident.
• Digital signatures and trusted timestamps on every invoice record.
• A complete audit log of every create, edit, void, or export action.
• A QR code on all invoices generated by the Verifactu-compliant system, linking to the AEAT’s verification portal. This does not apply to companies under SII, which are exempt from Verifactu.

What should foreign companies do now?

• Verify whether your current invoicing or accounting software will be Verifactu-compliant by January 2027. Your software vendor should confirm this explicitly.
• If your invoicing is managed by a Spanish accounting firm, confirm their systems will meet the deadline.
• If you are setting up a Spanish SL, factor Verifactu-compliant software into your initial configuration — it is significantly easier to implement from day one than to retrofit an existing system.
• Do not wait until late 2026: software certification processes are already underway and capacity at compliant providers may be limited closer to the deadline.

How Accompany Manages Invoicing for Its Clients

Accompany works exclusively with foreign companies operating in Spain. Invoicing compliance is one of the areas where we provide the most hands-on support:

• Invoice review: if your service level includes a personal Account Manager, all outgoing invoices are checked against current AEAT requirements before issuance.
• Software setup: we assist in configuring invoicing tools that will meet the Verifactu 2027 requirements from day one.
• Intra-Community registration: we arrange your registration as an Intra Community Operator (ROI/VIES) and ensure invoices to EU clients are correctly structured.
• Rectifying invoices: we handle the issuance of facturas rectificativas when needed, including VAT recovery processes for unpaid invoices.
• Ongoing compliance monitoring: as Verifactu and B2B e-invoicing obligations evolve through 2026–2027, we proactively update our clients on what changes affect their specific situation.

Ready to Get Your Invoicing Right in Spain?

Spanish invoicing rules are precise, and errors — whether in VAT treatment, invoice format, or sequencing — can have direct consequences for your deductibility and tax standing. If you are setting up a company in Spain or managing existing operations, our team is available to review your current invoicing setup and prepare you for the 2027 Verifactu deadline. You may also find it useful to review our overview of taxes in Spain for businesses as part of your compliance planning.

Contact Accompany to discuss your situation. We work exclusively with international companies and their teams.