By January 1 2027 a legislated system called VeriFactu will be mandatory for all companies. From 1 July 2027 all autónomos will also have to comply. You can read more about it in this VeriFactu article. It was originally going obligatory after July 1 2026 but unsurprisingly, there are delays.
For now, if you’re self-employed in Spain, your invoice needs to meet certain legal requirements. Here’s what you must include:
Spanish invoice requirements for autonomos:
- Invoice number that is sequential and unique (e.g. 2025-001)
- Date of issue
- Your full name and NIE/NIF
- Your registered address
- Client’s name and NIF/VAT number is required for businesses and professionals
- Client’s address
- Service or product description that is clear and specific
- Date of service if the date is different from issue date
- Base amount is the amount before taxes
- IVA (VAT) is typically 21%, unless exempt or special rate (see link at bottom)
- IRPF if applicable (usually 15%, or 7% if you’re newly registered)
- Total to pay calculated = Base + IVA – IRPF
Recommended extras to include:
- Bank details like your IBAN and BIC/SWIFT for international clients
- Payment method e.g. bank transfer, PayPal, Wise
- Payment terms e.g. “Payment due within 15 days”
If you are registered for intra-community VAT:
- Your EU VAT number (if you’re registered in the ROI and invoicing an EU client)
- The client’s EU VAT number (if the reverse charge applies and they’re also registered in VIES)
