Spanish VAT invoice requirements
Spanish VAT rules for invoices replicate those of the EU VAT Directive and its 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.
Need a fiscal representative in Spain?
Non-EU businesses selling in Spain will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Spanish VAT compliance?
Researching Spanish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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