Invoicing and bookkeeping

It is for anyone considering, planning or carrying out a move to Spain. After reading, you will be able to issue compliant invoices with the right tools and keep the records Spain requires.

Tax on invoices is handled elsewhere: VAT rates and returns, withholding rules and business bank accounts are not covered here.

Start with "What a valid Spanish invoice (factura) must contain". It sets out the mandatory fields and when a simplified invoice is allowed. The other articles build on it.

Key rules

• Simplified invoice: A simplified invoice is allowed up to 400 euros including VAT, or up to 3,000 euros including VAT for certain activities such as retail, transport and hospitality.
• FACe threshold: Invoices to public bodies of up to 5,000 euros do not have to be electronic; above that they go through FACe or the body's own entry point.
• Keeping records: Keep invoices and books for at least 4 years for tax purposes, and 6 years for commercial records.
• No VAT charged: If you charge no VAT, the invoice must state the exemption, reverse charge or other provision that applies.
• Numbering: Invoice numbers in each series must run consecutively with no gaps.
• No editing: You never delete or edit an issued invoice; you correct it with a factura rectificativa.

Invoicing and bookkeeping: the whole process, step by step

• Set up a numbered series and include every required field on each invoice: Before you issue your first invoice. Read: What a valid Spanish invoice (factura) must contain

• Issue the invoice to a business or professional client: Before the 16th day of the month after the operation. Read: Numbering invoices and correcting mistakes (facturas rectificativas)

• Enter the invoice in your VAT record books: Normally within 4 days of the invoice or its receipt. Read: Which books and records to keep, and for how long

• Issue a rectifying invoice when you find a mistake: As soon as you notice the cause, and no more than 4 years after the VAT was due.

• Translate a foreign-language invoice if the tax office asks: Within the deadline the inspector sets. Read: Invoicing foreign clients: language, currency and exchange rates

• Use anti-fraud compliant billing software if you are a company paying corporate tax: From 1 January 2027. Read: Do you need invoicing software that meets the anti-fraud rules (Verifactu)?

• Use anti-fraud compliant billing software if you are a self-employed individual: From 1 July 2027. Read: Do you need invoicing software that meets the anti-fraud rules (Verifactu)?

• Start issuing electronic invoices to other businesses: Large companies about 12 months after the regulation takes effect; autónomos and small businesses about 24 months after. Read: Electronic invoicing for businesses and public bodies (FACe)

• Keep invoices and books: At least 4 years for tax purposes, and 6 years for commercial records.

Documents you may need

• The three DIR3 codes of the client public body — Electronic invoicing for businesses and public bodies (FACe)

• Full invoice

• A recognised electronic certificate — Electronic invoicing for businesses and public bodies (FACe)

• Register of investment goods — Which books and records to keep, and for how long

Invoicing and bookkeeping: questions that cross several articles

By when must I issue an invoice to a business client?

You must issue it before the 16th day of the month after the operation when the client is a business or professional. For final consumers, issue it at the time of the operation. Read What a valid Spanish invoice (factura) must contain, and Numbering invoices and correcting mistakes (facturas rectificativas).

How long can I correct an invoice with a rectifying invoice?

You can issue a rectifying invoice up to 4 years after the VAT was due, as soon as you notice the problem. Never delete the original; keep it and correct it. Read Numbering invoices and correcting mistakes (facturas rectificativas), then Which books and records to keep, and for how long.

When must a self-employed person use anti-fraud billing software?

Self-employed individuals must use it from 1 July 2027, and companies paying corporate tax from 1 January 2027. It applies to those who issue invoices with computer systems. Read Do you need invoicing software that meets the anti-fraud rules (Verifactu)?, and Choosing invoicing and accounting software for Spain.

What fine applies if I use non-compliant billing software?

Users who hold non-compliant software face a fine of €50,000 per tax year. See Do you need invoicing software that meets the anti-fraud rules (Verifactu)?.