Key Features of a Compliant Spanish Invoice Template
To ensure your Spanish invoices are legally compliant, they must include several mandatory fields. A full invoice requires the invoice number, date of issue, full identification (name, address, NIF/CIF) of both the issuer and the recipient, a clear description of the goods or services, the unit price, any applicable discounts, the VAT rate applied (e.g., general 21%, reduced 10%, super-reduced 4%), the taxable base, the VAT amount, and the total amount payable. Simplified invoices, typically for amounts under €400 (or €3,000 in specific cases like retail sales), have fewer requirements but still need an invoice number, date, issuer's NIF/CIF, description, and total. For professionals, IRPF (Personal Income Tax) withholding, usually 15% (or 7% for new freelancers during their first two years), must be clearly stated and deducted from the taxable base.