Invoice generator for Spain (factura) with IVA and IRPF

How to create an invoice for Spain

1. Check the region and currency. The editor opens with Spain defaults: EUR, VAT (IVA) presets and the right date and number format. Change the currency in the settings if you bill in another one.
2. Add your business details. Enter your name, address and NIF / CIF and registro mercantil. Upload a logo if you have one. Save it as a business profile so you can reuse it next time.
3. Add the client. Fill in the customer’s name and address and their customer nif / vat where it applies. Saved clients are stored in your browser for next time.
4. Add line items and tax. Describe each item, enter quantity and rate, and choose a VAT (IVA) preset or set your own rate. The totals update as you type, and you can switch between tax-exclusive and tax-inclusive prices.
5. Check the checklist and terms. Open the compliance checklist to see which required fields are still empty, then choose payment terms, add bank details and notes.
6. Pick a template and colour, then export. Choose one of the 15 templates and colour themes, then download the PDF, use Print / Save as PDF, or export a PNG. Everything is created in your browser.

The Spanish factura and what makes it different

Spanish invoices are governed by the invoicing regulation (Real Decreto 1619/2012) and by IVA (VAT) rules, and administered by the Agencia Tributaria (AEAT). Two features set a Spanish invoice for a self-employed person (autónomo) apart: the NIF identification of both parties, and the IRPF withholding. When an autónomo professional invoices a company, the company usually withholds a percentage of the net amount as an advance payment of the freelancer’s income tax and pays it to the tax office on the freelancer’s behalf. The generator supports a negative tax line for this, so your invoice shows the net, adds IVA, subtracts IRPF and gives the amount to pay.

The invoice number can include a series prefix, for example 2026-001, and Spanish invoices are usually dated day-month-year with euro amounts formatted as 1.234,56 €.

Heads-up on VERI*FACTU. Spain has introduced rules requiring invoicing software to meet integrity and traceability standards, with an optional system, VERI*FACTU, that sends invoice records to the AEAT. Deadlines for adapting have been extended more than once, and the current dates for companies and for self-employed professionals are on the AEAT pages. This site is a browser-based document tool and is not certified invoicing software. If the rules apply to you, use a compliant invoicing system. See the AEAT notice in the sources box.

What must be on a Spanish invoice

The mandatory content under the invoicing regulation is summarised below. Compare it to the AEAT’s list:

• Invoice number (and series)
• Issue date (and date of supply if different)
• Supplier name, address and NIF
• Customer name, address and NIF
• Description, net amount, IVA rate and IVA amount

• Number and, where used, series, consecutive within the series.
• Date of issue, and the date of the transaction if different.
• Name or company name, NIF and address of both issuer and recipient. Using the NIF of a company customer is mandatory; for a consumer, use their name and address.
• Description of operations with enough detail to determine the tax base.
• Tax base per rate, the rate and the IVA amount, or the exemption reason.
• The IRPF withholding, where it applies, usually shown as its own line.

A factura simplificada (simplified invoice) is allowed in listed cases, such as sales of low value, where the customer’s details need not appear. Check the regulation for the limits that apply to your activity.

IVA rates, IRPF and the Canary Islands

Spain’s general IVA rate is 21%. A reduced rate of 10% applies to items such as some food, transport, hospitality and housing renovation, and a super-reduced rate of 4% applies to basic foods, books and some medicines. The detailed lists are in the VAT law and the AEAT guidance, and they change, so verify for your product. The Canary Islands, Ceuta and Melilla have different indirect taxes (IGIC, IPSI) and are not covered by the standard presets here.

For IRPF withholding on professional services, the general rate for autónomo professionals has been 15%, with a reduced 7% for new professionals during the first three years of activity, under conditions. These rates and conditions are set by law and can change. Confirm them on the AEAT website before you apply them. The editor offers the usual combinations as presets, labelled “IRPF withholding”.

When you provide services to a business customer in another EU country, the customer normally accounts for VAT. Issue the invoice without IVA and write “Inversión del sujeto pasivo” (reverse charge), with both VAT IDs. See reverse charge explained and the VAT calculator.

A worked example with IRPF

Lucía is an autónomo graphic designer in Valencia, invoicing a Spanish company €2,000 for a brand project. She applies 21% IVA and a 15% IRPF withholding.

Notice that IRPF is calculated on the tax base (2,000), not on the total including IVA. The client pays her 2,120 and remits the 300 to the tax office. She later credits it against her own income tax return. If she were in her first three years and eligible for the reduced 7%, the withholding would be 140 and she would receive 2,280.

Payment terms and records

Spanish late-payment law (Ley 3/2004) sets a maximum payment period between businesses, generally 60 days, and interest on late payment that the law ties to the European Central Bank’s rate plus eight percentage points. There are sector exceptions. Check the current law and, where needed, an advisor, before you include a clause that deviates.

Invoices must be kept for the period in the tax and commercial rules, commonly at least four years for tax and six years for commercial records. Confirm with the AEAT. Our retention guide collects the official sources.

Mistakes to avoid

• Forgetting the IRPF withholding when invoicing a Spanish company as an autónomo, or applying it to consumers.
• Calculating IRPF on the total including IVA instead of on the tax base.
• Leaving out the client’s NIF on company invoices.
• Not using a consecutive number series.
• Treating this generator as certified invoicing software if VERI*FACTU applies to you.
• Using IVA for the Canary Islands; those islands have different taxes.

Getting paid faster in Spain

Spanish clients usually pay by bank transfer (transferencia) to an IBAN, or by direct debit (recibo domiciliado) for recurring services. Show your IBAN and, if you offer it for small amounts, other methods. Because many companies pay invoices in fixed payment runs, ask your client’s accounts team for their cut-off day and send the invoice before it.

Remember that a Spanish company withholds IRPF from your fee. That means the amount paid to you is lower than the total with IVA, and the client will pay you less than the face amount: make sure your quote says whether your price is before IVA and IRPF, so there is no surprise on payday.

If the client is late, send a friendly reminder, then a formal one by email and, if necessary, by burofax (a certified delivery service). For uncontested debts a court procedure called the procedimiento monitorio may be available. Ask a lawyer or the relevant professional association for the thresholds and requirements that apply to you. A good record of the signed quote and delivery proof will help in any case.

Glossary

IVA

Impuesto sobre el Valor Añadido, Spanish VAT.

IRPF

Personal income tax; the withholding is an advance payment.

NIF

Número de identificación fiscal, tax identification number.

Autónomo

Self-employed person.

Factura rectificativa

Corrective invoice, similar to a credit note.

Related topics

• factura plantilla
• Spanish invoice template
• autónomo invoice
• IRPF retención
• IVA 21%
• VERI*FACTU
• freelance invoice Spain
• NIF
• inversión del sujeto pasivo