Spanish VAT Invoice Requirements

Did you know that Spain has one of the highest VAT rates in Europe at 21%?

If you’re doing business in Spain, it’s crucial to understand the country’s VAT invoice requirements to ensure compliance.

From issuing invoices at the time of taxable supply to storing them for four years, there’s a lot you need to keep up with.

But what exactly are these requirements and how can you ensure you’re meeting them?

Stick around, and we’ll explore these details together.

Key Takeaways

  • Spanish VAT invoices must be issued at the time of the taxable supply for non-taxable persons and by the 16th of the following month for taxable customers.
  • Invoices, whether electronic or paper, must be stored for four years.
  • Invoices should include the date of issuance, a unique sequential number, the supplier’s VAT number, and the full addresses of both the supplier and the customer.
  • Simplified invoices can be used for transactions below €400, but they still need to include basic information and are subject to the same storage requirements as regular invoices.


As we approach the topic of Spanish VAT invoices, it’s crucial to understand key invoice requirements and compliance suggestions.

You’ll find that timing, details, and storage methods of invoices play a significant role in the process.

Additionally, guidelines for non-EU businesses and the role of fiscal representatives are points to thoroughly consider.

Key Invoice Requirements

Understanding the key invoice requirements is crucial when conducting business in Spain, as it ensures compliance with Spanish VAT laws and can help avoid penalties.

Key invoicing requirements in Spain include:

  1. Spanish VAT invoices must be issued at the time of the taxable supply.
  2. The total amount, including the amount of VAT, must be clearly stated.
  3. Identification Number must be included, especially for simplified invoices used by taxable persons.

Helpful Compliance Suggestions

Now that we’ve covered the key invoice requirements, let’s look at some helpful suggestions to ensure your business stays in line with Spanish VAT regulations.

  • Always issue invoices timely
  • Register for VAT when required
  • Make good use of electronic invoices to ease the process

Keep in mind that non-EU businesses need a fiscal representative. Stay up-to-date with the Spanish Tax Authorities to maintain VAT compliance.

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Frequently Asked Questions

What Are the Conditions for a VAT Invoice?

For a VAT invoice, you’ll need to include the date of issuance, a unique, sequential number, supplier’s VAT number, and full addresses of both parties. Also, provide a comprehensive description of the goods or services offered.

What Do You Need for a VAT Invoice?

For a VAT invoice, you’ll need the date of issuance, a unique sequential number, your VAT number, full addresses of both parties, and a detailed description of goods or services. Remember to store invoices for four years.

What Are the Invoicing Requirements for VAT Registered Taxpayers?

As a VAT-registered taxpayer, you’re required to provide detailed invoices with specific information like the date of issuance, unique number, your VAT number, and a full description of goods or services provided.

What Is the VAT Law in Spain?

In Spain, you’re required to issue VAT invoices at the time of taxable supply. They must contain date of issuance, unique number, supplier’s VAT number, and addresses. Store invoices for four years, electronic or paper.


Navigating Spain’s VAT invoice requirements isn’t as daunting as it seems. Remember, issue VAT invoices timely, store them for four years, and ensure all necessary information is included.

For transactions below €400, simplified invoices are your go-to. Non-EU businesses can appoint a fiscal representative like Avalara to ensure accurate VAT submissions.

With Avalara’s tailored solutions, you’re well-equipped to manage VAT compliance confidently. Find more information on Avalara’s website.

Barry Caldwell

Barry Caldwell

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