How to make a correct invoice in Spain

The information that can't be missing

Generally speaking, a complete invoice includes:

• Number and, if you want, series. Numbering is sequential within each series: no gaps, no repeats.
• Issue date and, if different, the date the transaction took place.
• Name or business name, tax ID and address of both the issuer and the recipient of the invoice.
• Description of what you're billing, with quantity and unit price.
• Taxable base, VAT rate applied and VAT amount, broken down by each rate.
• Personal income tax (IRPF) withholding, if applicable, and the total to be paid.

Numbering: the rule most often broken

Every invoice issued must have a unique, sequential number. If you need to separate types of invoices (for example, sales and rectifying invoices), use different series, each with its own numbering. An invoice that has already been issued is never deleted or edited: if there's an error, it's corrected with a rectifying invoice.

When VAT doesn't appear

Some transactions are exempt from or not subject to VAT. In that case the invoice must state the reason (for example, a reference to the rule that justifies it). If you're unsure whether your activity is exempt, ask your accountant before invoicing.

How long to keep them

Keep your issued and received invoices for at least the tax statute-of-limitations period (generally four years), and longer in some cases. The most convenient approach is to keep them all in one place and be able to download them as PDFs.

How Lúcido helps

Lúcido fills in sequential numbering per series, calculates the taxable base, VAT by rate and withholding, and won't let you edit an invoice that has already been issued. You write the essentials — client, description and amount — and review the result before issuing it.