What are the invoice requirements for autonomos?

An invoice in Spain needs to meet certain legal requirements. Here’s what you must include as an autonomo:

Spanish invoice requirements for autonomos:

1. Invoice number that is sequential and unique (e.g. 2026-001, 2026-002)
2. Date of issue
3. Your full name and NIE/NIF
4. Your registered address
5. Client’s name and NIF/VAT number is required for businesses and professionals
6. Client’s address
7. Service or product description that is clear and specific
8. Date of service if the date is different from issue date
9. Base amount is the amount before taxes
10. IVA (VAT) is typically 21%, unless exempt or special rate (see link at bottom)
11. IRPF if applicable (usually 15%, or 7% if you’re newly registered)
12. 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)

A new system called VeriFactu is going to be obligatory in Spain, It was originally meant to start on July 1 2026, then 1 January 2027, then 1 July 2027 and is now slated for October 2028. Read my article about VeriFactu here.