Invoice format in Spain: Factura rules

Spain invoice facts

What a Spain factura must show

12 fields, from the sources listed below.

• Invoice number and series
• Date of issue
• Date of the operation if different
• Full name or company name of issuer and recipient
• NIF of the issuer and, for business customers, of the recipient
• Address of issuer and recipient
• Description of the operations
• Unit price excluding tax and any discount
• Taxable base per rate (21%, 10% or 4%)
• IVA rate and IVA amount (21%, 10% or 4%)
• Total amount
• Legal reference for exemption or reverse charge

Sample factura in EUR

The tool above uses these lines. Illustrative amounts in EUR, not market prices.

Worked IVA example in EUR

A net amount of 1000,00 € at each IVA rate of Spain: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (es-ES)

How es-ES writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Spain invoicing rules

• Invoices are numbered in series, and separate series are expected for rectifying invoices (facturas rectificativas) and simplified invoices.
• A factura simplificada replaces the old ticket for sales up to €400 including IVA, or up to €3,000 in retail, hospitality and similar sectors.
• When the customer is a business, the factura must be issued before the 16th of the month after the operation; for consumers it is issued at the time of sale.
• The Canary Islands use IGIC and Ceuta and Melilla use IPSI instead of IVA, so a mainland template must be adapted for sales there.
• Self-employed professionals invoicing Spanish businesses usually deduct IRPF withholding (15%, or 7% in the first years of activity) on the face of the invoice.
• Keep invoices for at least four years for the tax authority and six years under the Commercial Code.

E-invoicing, simplified invoices and record keeping

How to make a factura for Spain

1. 1

   Set currency and format

   Choose EUR and the es-ES format so amounts read like 1234,50 €.

2. 2

   Title and number

   Title the document "Factura" and number it in sequence, for example ES-2026-0046.

3. 3

   Your tax ID

   Enter your NIF (NIF-IVA for intra-EU trade) (format ESB12345678) in the seller details.

4. 4

   Add IVA

   Add IVA at 21%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 12 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.