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VERI*FACTU - Document requirements Spain

Harald Krondorfer
  • Updated

This article describes requirements for different document- / voucher types in Spain. The layouts of the individual documents serve only as examples. The design of the corresponding document types is up to you. In any case, care should be taken to integrate the necessary elements and to comply with any prescribed positioning of certain elements.

Simplified invoice - "Factura simplificada"

The "Factura simplificada", or simplified invoice, is the typical cash register receipt in Spain. There is no separate "receipt" as such. Each system issues either a simplified invoice or a "normal" invoice.

Simplified invoices may be issued up to a maximum amount (total) including VAT of EUR 400, in certain cases also up to an amount of EUR 3,000 (e.g. retail sales to end consumers, etc.).

The content of invoices and simplified invoices is defined in Royal Decree 1619/2021.

 

Example of a simplified invoice:

Factura-Simplificada_01_EN.png

Furthermore, the simplified invoice must contain information on special tax procedures, such as tax-free transactions if the invoice was issued by the recipient, special regulations for travel agencies, application of the equivalence surcharge regime, etc.

Document elements

Legend:

Type:

  • M ... Mandatory element
  • MS ... Mandatory information, special requirements for the position, format,...
  • R ... Recommended
  • O ... Optional 
No. Element Type Description
1. Text "QR tributario:" MS

Text must be placed in front of the fiscal QR code (above).

Distance to QR code: min. 2-6mm
2. Tax QR-Code MS

Tax QR code must comply with ISO/IEC 18004 standards and be the ‘first’ QR code on the invoice / simplified invoice, BEFORE the actual content.

Size:

  • min. 30 x 30mm
  • max. 40 x 40mm

Distance:

  • min. 2mm on each side
  • recommended: 6mm on each side
3. Text "Factura verificable en la Sede electrónica de la AEAT" ("Invoice verifiable at the AEAT e-Office") MS

Text must be placed after the tax QR code.

Permitted variants:

  • "Factura verificable en la Sede electrónica de la AEAT"
  • "VERI*FACTU"
4. Logo O Logo of the invoice issuer
5. company name, address location, VAT ID. (NIF) M
  • Full company name or name of the invoice issuer
  • The tax identification number (NIF) of the invoice issuer assigned by the Spanish tax administration
6.  Type of Rechnung R

Information on the type of invoice

  • invoice ("factura") or
  • simplified invoice ("factura simplificada")
7. date of issue (and date of the transaction, if different from the date of issue) M Date of issue, additionally - if different from the date of issue - the date of the transaction
8. invoice number and series M

Consecutive, ascending, complete invoice number in each series.

Note: see articele "Invoice numbers and series in Spain" 
9. line items / price (description of the goods or service) M Description and details of the goods or services sold
10. Sum M Total of invoice
11. Text "IVA INCLUIDO" ("incl. VAT"), or indication of the tax rate M

Indication of the applicable VAT rates and their totals, but at least an indication that VAT is included in the total.
12. VAT-details R see previous element 11.
13. for corrected invoices: Reference to the corrected invoice M

In the event of invoice corrections, a reference to the original invoice and the amended details must be included.

Note: In the event of an exchange or cancellation, NO correction invoices are issued, but a normal invoice / simplified invoice. Correction invoices are invoices that are created because the invoice content of the original invoice contains an error.

 

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