Invoice Maker for Spain

A compliant invoice maker for Spain must support specific regulatory requirements like Verifactu and handle various IVA and IRPF rates. From January 1, 2026, legal entities subject to Corporate Income Tax (CIT) must comply with the Verifactu regulation, which mandates that invoicing software meet strict technical standards to guarantee the authenticity, traceability, and immutability of invoice records. This includes generating a QR code on invoices for verification and, in many cases, including the phrase "Factura verificable en la sede electrónica de la AEAT" or "VERI*FACTU".

• Verifactu Compliance: The software should be able to generate invoices with the required QR code and ensure real-time or secure local storage of invoice data, preventing manipulation.
• IVA Rate Handling: Support for Spain's three main VAT (IVA) rates: the standard 21%, the reduced 10% (e.g., for some foods, tourism, passenger transport), and the super-reduced 4% (e.g., for essential goods like bread, milk, fruits, books). Be aware of temporary rate changes for specific products.
• IRPF Withholding: Capability to correctly calculate and apply IRPF (Personal Income Tax) withholdings, typically 15% for professionals, or a reduced 7% for newly registered professionals.
• Facturae Format Support: For transactions with public entities, the software must support the XML-based Facturae format and potentially facilitate submission through the FACe platform, often requiring an XAdES electronic signature.

To create a compliant invoice in Spain, you must correctly apply IVA and IRPF, use unique numbering, and include specific compliance elements. Every invoice needs a unique, sequential number and series, with no gaps. The issue date and, if different, the operation date must also be clearly stated.

1. Include Mandatory Details: Ensure the invoice contains your full legal name or business name, address, and tax ID (NIF/CIF), along with the client's full name, address, and NIF/VAT ID (especially for B2B transactions). Provide a detailed description of goods or services, unit prices, and any discounts.
2. Apply IVA and IRPF Correctly: Clearly show the net amount (taxable base), the applicable IVA rate(s) (21%, 10%, or 4%), and the corresponding IVA amount. If IRPF withholding applies, deduct it from the total, displaying the net amount + IVA – IRPF = Total payable.
3. Generate QR Codes and Compliance Notes: For Verifactu compliance, your invoicing software must generate a QR code containing key invoice information for verification by the Spanish Tax Agency (AEAT). Additionally, invoices issued through Verifactu systems must include the phrase "Factura verificable en la sede electrónica de la AEAT" or "Veri*Factu".

Choosing the right invoice template for Spain involves ensuring it adheres to legal requirements and is adaptable for different business sectors, including the public sector. A good template simplifies compliance by pre-populating mandatory fields and correctly formatting tax information.

• Legal Compliance: Templates must include all mandatory fields such as unique sequential numbering, issue date, full identification details for both issuer and recipient (including NIF/CIF), a clear description of goods/services, taxable base, applied IVA rates and amounts, and the total payable.
• Verifactu and QR Code Integration: Ensure the template can accommodate the mandatory QR code and the "VERI*FACTU" or "Factura verificable en la sede electrónica de la AEAT" phrase, which will be required for most businesses from 2026.
• Sector-Specific Adaptability: Look for templates that can be customized for various industries. For public sector invoicing, templates should support the Facturae XML format, which includes specific mandatory fields and requires an XAdES electronic signature.
• Customization and Professionalism: While compliance is paramount, customizable templates allow for branding elements like your company logo, enhancing professionalism.