In any case, subsequent invoices must be issue in specific series: The numbering of the invoices within each series will be correlative. A full invoice contains more comprehensive elements, some of which we have summarized for you: If the requirements for a simplified invoice cannot be settle, entrepreneurs or freelancers are obliged to issue a full invoice. In order to be able to deduct the VAT on a simplified invoice, the sender must necessarily indicate the VAT number of the recipient and the address and the amount invoiced. The reference Special scheme for second-hand goods.The reference Special scheme for travel agencies.The note Invoice issued by the recipient.I) Where appropriate, guidance in the following cases: H) Reference number of an invoice in the case of credit notes
The following components must be included on a simplified invoice:Ĭ) Date of delivery, if is different from the date of issueĮ) Description of the goods dispatched or service provided It is very important to observe the invoice components specified by the Spanish tax authorities so that input tax could be properly deducted and avoid complications. The issue of a simplified invoice is not possible for intra-Community deliveries of goods or distance sales. Certain operations, such as transportation tickets, are limited to a total amount of 3.000€. A simplified invoice or credit note is issue for invoices with amounts below 400€. There are two types of invoices in Spain: the simplified invoice and the full invoice.
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