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Spain updates VAT invoice requirements


Spain updates VAT invoice requirements

New disclosure and format obligations for Spanish invoices come into effect on 1 January 2013.  These new rules ensure that rules for Spanish VAT invoices conform with the European Union’s 2010 electronic invoice directive (law).

The main changes are:

  • Electronic invoices will be given the same validity for the purposes of the reporting and deduction of VAT.  This conforms with the requirements of the the 2010 Directive, which must be implemented by member states by 2013.  There must be controls over the format, issuance and electronic signatures of the invoices.  The final customer must be in agreement.
  • For the supplies of taxable goods across EU borders, the Spanish tax authorities will expect invoices declaring the intra-community supply to be sent by the 15th of the month following the transaction
  • To reduce the invoice production burden, a new simplified invoice will be introduced alongside the regular invoice.  This will only be accepted for transactions below €400.
  • There is no longer a requirement to issue invoices for the provision of exempt financial services.

If you would like to learn more about the VAT rules, please read our Spanish VAT biefing.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.