If you’re self-employed in Spain, your invoice needs to meet certain legal requirements. Here’s what you must include:
Mandatory details:
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”
Your EU VAT number if you’re registered in the ROI and invoicing to an EU client
Client’s EU VAT number if reverse charge applies (if they are also registerd on VIES)
Clarifying legal reminder: If you’re not charging IVA due to EU intra-community rules, include a line somewhere on the invoice like:
“Intra-community service exempt from VAT under Article 196 of Directive 2006/112/EC (reverse charge).”
IVA rules based on client location:
| Client Type | Apply IVA? | Notes |
|---|---|---|
| Spanish business or individual | Yes | Standard IVA (usually 21%) applies |
| EU business (VAT-registered) | No | Reverse charge – both parties must be in the ROI |
| EU private individual | Yes | Charge standard IVA |
| Client outside the EU | No | Export of services – typically exempt |
Adding all these elements not only keeps you compliant but also helps avoid payment delays, confusion, and potential issues with AEAT down the line.
