Issuing correct invoices is mandatory to receive payments and file taxes as a freelancer in Spain. This guide explains how to write invoices as an autónomo and comply with local tax rules.
The tax office has strict requirements regarding what information must be included on every invoice.
Required fields on a Spanish invoice
Every invoice, called a factura, must contain specific legal details to be valid.
If you miss any required details, the tax office can reject your deductions or audits.
Ensure your invoices always include the following fields:
- Invoice number : The number must be sequential and follow a continuous series.
- Issue date : The exact date you created the invoice.
- Issuer details : Your full legal name, NIE number, and registered fiscal address.
- Client details : The client’s legal business name, tax identification number, and address.
- Description : A clear description of the services provided or goods sold.
- Tax Base : The initial price before taxes are applied, called the base imponible.
- IVA calculation : The Value Added Tax percentage and the calculated euro amount.
- IRPF withholding : The Personal Income Tax deduction percentage and amount, if applicable.
- Total amount : The final payment due.
- Payment instructions : Your bank details, including your IBAN and BIC codes.
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Tax calculations on your invoice
The taxes you include on your invoice depend on your client’s status and location.
You must calculate these taxes based on the initial tax base.
Invoicing a Spanish business
When invoicing a company in Spain, you must add IVA and subtract IRPF withholding.
The standard IVA rate is 21%.
The standard IRPF withholding is 15%.
New freelancers can apply a reduced IRPF rate of 7% during their first two years.
Example: Your tax base is €1,000. You add 21% IVA (€210) and subtract 15% IRPF (€150). The client pays you €1,060. The client pays the €150 directly to the tax office on your behalf.
Invoicing Spanish individuals
When invoicing a private citizen in Spain, you charge IVA but do not deduct IRPF.
The client pays you the tax base plus IVA.
Since they are not a business, they cannot pay withholding tax to the government on your behalf.
Invoicing international clients
If you provide services to B2B clients outside Spain, you do not charge IVA.
You also do not deduct IRPF withholding.
For EU clients, you must verify their VAT number in the VIES registry.
For clients outside the EU, the invoice is exempt because it is considered an export of services.
income tax for freelancers (IRPF) in Spain
Numbering and corrections rules
The tax office enforces strict rules regarding how invoices are sequenced and corrected.
You cannot delete or modify an invoice once it has been sent.
Sequential numbering
Your invoice numbers must be consecutive and have no gaps.
For example, if you issue invoice 2026-001, your next invoice must be 2026-002.
You cannot skip numbers or change the numbering format mid-year.
You can use different prefixes for different categories of clients, such as international projects.
Amending mistakes
If you discover a mistake on an invoice, you cannot just delete it.
You must issue a corrective invoice, called a factura rectificativa.
This invoice must have its own numbering sequence and state the number of the original invoice it corrects.
It will cancel out the original amount so you can issue a correct invoice.
Invoicing in foreign currencies
You can invoice international clients in foreign currencies like US Dollars or British Pounds.
However, your tax reporting must always use Euros.
The invoice can display the foreign currency amount for the client.
But you must also show the tax base and VAT amounts converted to Euros.
You must use the official exchange rate published by the European Central Bank on the invoice date.
Client tax rules comparison
This table shows the tax rules based on client category and location.
| Client Type | Client Location | IVA Rate | IRPF Withholding |
|---|---|---|---|
| Business (B2B) | Spain | 21% (Standard) | -15% (or -7%) |
| Individual (B2C) | Spain | 21% (Standard) | None |
| Business (B2B) | European Union | 0% (VIES active) | None |
| Any Client | Outside EU (US, UK) | 0% (Export) | None |
Checklist for sending invoices
Follow this checklist before emailing your invoice to a client:
- Check client NIF : Verify the client’s tax identification number is correct.
- Check sequence : Confirm the invoice number continues the sequential series.
- Apply correct IVA : Verify if the service is subject to the standard 21% rate.
- Deduct IRPF : Ensure you include IRPF withholding for Spanish business clients.
- Include IBAN : Provide clear bank transfer details.
- Save PDF copy : Save a copy of the invoice in PDF format for your records.
Questions and answers
Can I write my invoices in English?
Yes, but you should include Spanish translations. The tax office requires all accounting records to be understandable in Spanish. If you write descriptions in English, include a Spanish subtitle.
What is the difference between NIF and NIE?
They serve the same purpose on invoices. Your NIE is your identification number, while your NIF is your tax identification number. For individual freelancers, these numbers are identical.
Do I need special invoicing software?
No. You can create invoices using Excel or Word templates. However, using online invoicing software helps prevent numbering errors and automatically calculates tax rates.
What happens if I forget to deduct IRPF on a Spanish B2B invoice?
The client should notify you. If they pay the full amount without withholding, you must issue a corrected invoice. You must pay that income tax on your quarterly Modelo 130 instead.
Can I invoice under a brand name?
Only if you include your legal name. As an autónomo, you can use a commercial name for marketing. However, the invoice must show your legal first and last name alongside your NIE.
How do I invoice services that are exempt from IVA?
Do not add IVA and state the exemption. If you teach academic languages, you do not add the 21% tax. You must write a note on the invoice referencing the Spanish VAT law exemption article.
What is a pro-forma invoice?
A draft invoice. A pro-forma invoice is used to show pricing terms before a sale is completed. It has no tax value and does not count in your numbering sequence.
Can I delete an unpaid invoice?
No. Once an invoice is registered in your accounting series, you cannot delete it. If a client fails to pay, you must issue a factura rectificativa to write off the bad debt.
Do I need to physically sign my invoices?
No. You do not need to physically sign or stamp your invoices for them to be legally valid. Sending the digital invoice as a PDF file is sufficient for Spanish tax purposes.
Can I issue an invoice before performing the work?
Yes, as a deposit. You can issue a deposit invoice, called a factura de anticipo, before starting work. You will charge the standard taxes on this deposit and declare it in that quarter.
