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Depending on the requirements, the contents, and the production method, there are several types of invoices. Surely you know the typical full invoice and perhaps the simplified one (previously called a ticket). Could you tell me what types of invoices are used in Spain? Are you aware of all of them?

1. Full invoice

It is the invoice that all the self-employed in Spain know and we explain its requirements in the article How to make a complete invoice. They also call the complete invoice model invoice or ordinary invoice.

2. Simplified invoice

Unlike the full invoice, in the simplified invoice (formerly called ticket) it is unnecessary to include all the data.

Generally, you can make a simplified invoice for customers who purchase a product or service for less than €400.00 without including your complete information.

We talk about what a simplified invoice should include in the article that you can review here.

3. Corrective invoice

You have made a mistake creating an invoice, or a customer has returned a product and you don’t know what to do. In these cases, you can’t just delete the invoice containing the error if there is a record of subsequent invoices.

What you must do is a corrective invoice that must always show that it is corrective and to which specific invoice number it rectifies. If what you do is money back, the amount of the rectifying invoice will be negative and equal to the amount of the original invoice.

4. Proforma invoice

It is the invoice that is given to the client prior to the provision of the service or the sale of the product. This invoice shows it is proforma and that once the service is finished (or when the product arrives at your home), you will have the complete invoice.

Remember that this invoice is not used to justify an expense or income, since it has no official accounting book value. We also call the proforma invoice an estimate or quote.

5. Summary invoice

You probably have a client or several that you have to issue a lot of invoices during the same month. Or maybe you buy several days a week products that you later resell.

In both cases, you can request a summary invoice and thus save time and paper. In it will come the amounts of all purchases by dates within the same month.

6. Electronic invoice

We all know about traditional paper invoices, but how does the electronic invoice work? You must sign the electronic invoice by using a recognized digital certificate.

Within these types of invoices, there are electronic invoices for structured data and unstructured data.

In the first one, the data that a complete invoice needs to contain is identified within the file. That way, the programs that read it can identify it and validate the invoice. The second type uses images that are not as easy to recognize by any type of program that scans data.

Validity of the electronic invoice in pdf

There are many experts on electronic invoicing issues who claim that the pdf invoice is valid and totally legal, as long as the usual management controls followed by the company allow creating a reliable audit trail that establishes the connection between the invoice and the delivery of goods or services.

Based on the difficulty of being able to prove this connection by any means of evidence admitted by law, we are of the opinion of Bartolome Borrego Zabala (official of the Treasury Technical Corps) that says:

«It is no longer necessary to use the electronic signature to guarantee the authenticity of the origin and the integrity of the content. Although, for me, it is still the best way to guarantee these requirements, no matter how “technical” its use is, since it offers me all the legal guarantees. And also, because the new exposed system is still somewhat discretionary…»

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