Simplified invoice

When you can use it

• Generally, when the total amount does not exceed €400 (VAT included).
• Up to €3,000 (VAT included) in certain sectors, such as retail trade, hospitality, passenger transport or hairdressing services, among others.
• Also when it's a rectifying invoice, in the cases the rule allows.

You cannot use it when the client requires a full invoice in order to deduct the VAT.

What it must include

• Number and series, and issue date.
• Name and tax ID of the issuer.
• Identification of the goods or service.
• VAT rate applied (or the note "VAT included") and the total amount owed.
• The client's tax ID and address are not required.

How Lúcido helps

When creating an invoice you can tick the "simplified" box and Lúcido adapts what's required from the client. If the client later asks for a full invoice, a new one is created with their details.