Spanish VAT invoice requirements

Spanish VAT rules for invoices replicate those of the EU VAT Directive and its VAT invoice requirements.

Date of issuance and storage of Spanish invoices

Spanish VAT invoices must be issued at the time of the taxable supply for non-taxable persons. For taxable customers, they may be issued by the 16^th of the month following the supply. Invoices must be stored for four years. As with all EU states, Spain permits the use of electronic invoices under certain conditions.

Spanish invoice requirements

Invoices must contain at least the following basic information:

Date of issuance and of the transaction, if different
A unique, sequential number
VAT number of the supplier
Full address of the supplier and customer
Full description of the goods or services provided
Details of quantities of goods, if applicable
Unit prices, if applicable
Details of any discounts provided
The net, taxable value of the supply
The VAT rate(s) applied, and the amount of VAT broken out by rate
The gross, total amount of the invoice
Where any foreign currency is used, the rates must be clearly identified

Simplified invoices for transactions below €400 may be issued.

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Need a fiscal representative in Spain?

Non-EU businesses selling in Spain will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

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Researching U.K. VAT legislation is the first step to understanding your VAT obligations. Avalara can help your business comply with U.K. VAT requirements and manage your obligations, regardless of your business size or type.

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Spanish VAT invoice requirements

Date of issuance and storage of Spanish invoices

Spanish invoice requirements

Need a fiscal representative in Spain?

Need help with your UK VAT compliance?

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