Spanish VAT invoice requirements
Date of issuance and storage of Spanish invoices
Spanish VAT invoices must be issued at the time of the taxable supply for non-taxable persons. For taxable customers, they may be issued by the 16th of the month following the supply. Invoices must be stored for four years. As with all EU states, Spain permits the use of electronic invoices under certain conditions.
Spanish invoice requirements
Invoices must contain at least the following basic information:
- Date of issuance and of the transaction, if different
- A unique, sequential number
- VAT number of the supplier
- Full address of the supplier and customer
- Full description of the goods or services provided
- Details of quantities of goods, if applicable
- Unit prices, if applicable
- Details of any discounts provided
- The net, taxable value of the supply
- The VAT rate(s) applied, and the amount of VAT broken out by rate
- The gross, total amount of the invoice
- Where any foreign currency is used, the rates must be clearly identified
Simplified invoices for transactions below €400 may be issued.
Latest Spanish news
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
December 11, 2018
The Canary Island government has proposed that it reduces its VAT rate from 7% to 6.5% from 1 January 2019.
November 24, 2018
Spain is to extend its live Immediate Information Supply (SII) regime to the Canary Islands from 1 January 2019...
- Spanish VAT reverse charge
- Spanish VAT registration
- Spanish VAT returns
- Spanish VAT rates and VAT compliance
- Spanish VAT invoice requirements
- Spain consignment call-off stock VAT
- Spanish VAT recovery
- Spanish intrastat
- Spanish EC Sales Lists (ESL)
- Suministro Inmediato de Información (SII)
- EU VAT on digital services
- Czech Republic
- United Kingdom