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What Must Invoices Include In Spain?

Accounting obligations

accounting books

Suppose your activity makes you issue invoices in Spain, and you don’t know what these must include to be completely valid. In that article, we will explain the requirements to issue an invoice and their copies in Spain.

1. Number

You have to include a number and, if applicable, correlative batches. You may issue invoices through separate batches when there are reasons that justify it.

2. The issue date

You must put the date you issue the invoice, not the date you collect it (which can be later, never earlier).

3. Name and surname

You have to include the name of the professional or full company name, both the one obliged to issue the invoice and the recipient of operations.

4. Tax Identification Number 

TIN with which the one obliged to issue the invoice performed the operations. It is also mandatory to indicate the recipient’s Tax Identification Number in the following situations:

– Delivery of goods destined for another member state exempt following article 25 of the VAT law.

– Operation which recipient is the corresponding VAT taxpayer.

– Operations that are carried out in the VAT application territory, and the businessman or professional obliged to issue the invoice must be established in that territory.

5. Place of residence

You have to include your address and the recipient’s address too. If you have several fixed business locations, you have to indicate the location of your activity’s main office or establishment to which you refer when that reference is relevant to determine the corresponding tax scheme.

When the recipient of the operations is a person who doesn’t act as a businessman or professional, their home appropriation will not be mandatory.

6. Description of operations

Here you have to add all the information needed to determine the VAT base.

7. The type or types of taxes

If any, you add all applicable taxes to the operations.

8. The tax rate

What tax rate you apply, if any, that have an impact and you should register separately.

9. Date

Add the date on which you document the operations or which, if applicable, you received the advance payment if it is different from the invoice issue date.

Typically, companies and professionals must issue and deliver invoices for each operation they carry out. Nonetheless, all operations carried out for the same recipient can be included in a single invoice. However, at the latest, they must be issued on the last day of the calendar month on which they carried out the operations.

Suppose the recipient of these operations is a businessman or professional acting as such. In that case, they must make the expedition within a period of one month from that day. In any case, they must issue these invoices before the 16th of the month after the VAT settlement period, during which they complete the operations.

Finally, it is essential that the original invoices or substitute documents are forwarded by those obliged to send them, or on their behalf, to the recipients of their documenting operations.

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